


\kf u 



REPORT BY THE 

CIVIL SERVICE COMMISSION 

CITY OF CHICAGO-I914 



BUDGET OF EDUCATIONAL 
ESTIMATES AND EXPENDITURES 
BOARD OF EDUCATION 





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Report on the 
Budget of Educational 
Estimates and Expenditures 
Board of Education 
City of Chicago 




Educational Budget Prepared by the Efficiency 
Division of the City Civil Service Commission. 
At the request of Peter Reinberg, President; Mrs. 
Ella Flagg Young, Supt. of Schools; and Lewis E. 
Larson, Secretary of the Board of Education, 
February 27, 1914, to April 8, 1914. 




civiL SERVICE COMMISSION 
'^ City of Chicago. 

H. M. CAMPBELL, 



-^Y-- 

>l ' :^ J_ ELTON LOWER, 

N^ f ';5 ^^ ^ JOHN J. FLYNN, 

■' ^ -^ w ""^ Commissioners. 



EFFICIENCY DIVISION 
CIVIL SERVICE COMMISSION 

JAMES MILES 
J. L. JACOBS 



V' 



"k^ 






JOHN F. HIGGINS 

PRINTER AND BINDER 
376-382 Monroe St. Chicago. Illinois 



LIBRARY OF CONGRESS 

RSCStVED 

0CTI61»21 

odOUMeNTS JDIViSJON 



TABLE OF CONTENTS 



PAGE. 

REPORT ON EDUCATIONAL BUDGET 7 

CLASSIFICATION OF STANDARD ACCOUNTS 13 

ESTIMATED REVENUES, EDUCATION ACCOUNT 1914 21 

SUMMARY OF ESTIMATES AND EXPENDITURES BY UNITS OF ORGAN- 
IZATION AND DIVISIONS 22 

SUMMARY OF ESTIMATES AND EXPENDITURES BY FUNCTIONS AND 

SPECIAL ACTIVITIES 23 

SUMMARY OIT ESTIMATES AND EXPENDITURES BY CHARACTER OF EX- 
PENDITURES AND STANDARD ACCOUNTS 24 

BOARD OF EDUCATION— GENERAL 25 

ADMINISTRATION DEPARTMENT— 

President's Office 27 

Secretary's Office 27 

Bureau of Audit ' 28 

Bureau of Purchases ...,,.. ,,.. . . ,_.. . .;.•• ■'^'■■■'- ■■•'•• 29 

Division of Supplies | 30 

Bureau of Law ■ ., 33 

Bureau of School Engineering.". . . ..• : 32 

EDUCATION DEPARTMENT— :" '-^^ -^ - ' 

Executive and Gehertil' Sup'er?vtsf0n ?•?'. "t '.' 33 

Executive Office , . . - 34 

Bureau of Examinations 34 

Bureau of Child Study 35 

Bureau of Compulsory Education 35 

Bureau of Manual Training 36 

Bureau of Household Arts 37 

Bureau of Art 38 

Bureau of Music 39 

Evening Schools 39 

Correction of Defective Speech 40 

Physical Education — ^Elementary Schools 40 

Social Centers 41 

Penny Lunches 42' 

Continuation Schools 42' 

Vacation Schools 42 



INDEX 0] 

PAGE. 

Chicago Normal College — 60 42A 

Carter Practice School — 61 42C 

Haines Practice School — 62 421) 

Parker Practice School — 63 421" 

Parental School— 64 42 H 

John Worthy School — 65 42J 

High Schools — 

Austin High — 81 43 

Bowen High — 82 4o 

Calumet High— 83 48 

Crane Technical High — 84 50 

Curtis High— 85 53 

Englewood High — 86 55 

Flower Technical High — 87.... 58 

Harrison Technical High — 88. . . 60 

Hvde Park High— 89 62 

Lake High— 90 65 

Lake View High— 91 68 

Lane Technical High — 92 70 

Marshall High— 93 73 

McKinley High — 94 75 

Medill High— 95 78 

Parker High— 96 80 

Wendell P,hilli)Ds High— 97 83 

Sohurz High— 98 85 

Senn High— 99 88 

Tuley High— 100 91 

Waller High— 101 . 93 

Elementary Schools — 

Adams— 125 101 

Agassiz — 126 103 

Albany Avenue — 127 105 

Alcott— 128 106 

Altgeld— 129 107 

Andersen— 130 109 

Armour — 131 Ill 

Armstrong — 132 113 

Arnold— 133 114 

Auburn Park — 134 116 

Audubon — 135 117 

Avondale — 136 119 

Bancroft — 145 121 

Barnard — 146 123 

Bass — 147 125 

Beale— 148 127 

Beanbien- — 149 1 29 

Beidler — 151 130 

Beldina^ — 15? 132 

Bismarck — 153 1 33 

Blaine — 154 135 

Bradwell— 1 55 1 37 

Brainard — 156 139 

Brenan — 157 •] 40 

Brentano — 158 141 

Brown — 159 143 

Brownell — 160 144 

Bryant — 161 146 

Bryn Mawr — 162 147 

Burke — 163 149 

Burley — 164 151 



SCHOOLS. 

Elementary Schools — Px\ge. 

Burns — 165 • 153 

Burnside^ — 166 155 

Burr — 167 157 

Burroughs — 168 159 

Byford— 169 160 

Calhoun — 180 162 

Cameron — 181 163 

Carpenter — 182 165 

Chalmers — 183 167 

- Chase— 184 169 

Chicago Lawm — 185 171 

Clarke— 187 172 

Clay— 188 174 

Cleveland— 189 175 

Colman — 190 177 

Columbus — 191 179 

Coonley— 192 181 

Cooper— 193 182 

Copernicus — 194 184 

Corkery — 195 ' 186 

Cornell— 196 187 

Crerar— 197 189 

Curtis — 198 191 

Dante— 209 193 

Darwin: — 210 195 

Davis — 211 197 

Delano — 212 198 

Dewey — 213 200 

Doolittle— 214 202 

Dore— 215 204 

Douglas — 216 207 

Drake — 217 209 

Drummond — 218 211 

Dunning — 219 213 

Earle — 230 214 

Emerson — 231 216 

Emmet — 232 " 217 

Ericsson — 233 219 

Everett — 234 221 

Fallon— 235 222 

Parragut — 236 224 

I'arren — 237 226 

Felseinthal — 238 228 

Field — 239 230 

Fiske — 240 231 

Forestville — 241 233 

Foster — 242 235 

Franklin — 243 237 

Froebel — 244 239 

Fuller — 245 241 

Fulton— 246 242 

Gaffe Park — 255 244 

Gallistel— 256 245 

Garfield — 257 947 

Gary- 258 249 

Gladstone — 259 251 

Ooetbp — 260 253 

Goodrich- 261 255 

Aondy— 262 257 

Graham — ^63 258 

rtrant- '^64 260 

Gray— 265 9q\ 



INDEX OF SCHOOLS— Continued. 



W. H. O 



Elementary Schools — page. 

Greeley— 266 263 

Greene— 267 265 

Gresham — 268 287 

Hamilton— 280 268 

Hamline— 281 270 

Hammond— 282 272 



-Mont Clare— 284. 



Hancock— 283 
Hanson Park- 
Harper — 285 
Harvard— 286 
Haugan — 287 
Haven— 288 . 

Hawthorne— 289 283 

Haves— 290 ^ 285 



274 
273 
277 
278- 
280 
281 



Hayt— 291 . . 
Headlev— 292 
Healy— 293 . 
Hedges — 294 



>86 
288 
289 
291 



Hendricks— 295 293 

Henry— 296 29', 

Herzl— 297 296 

Holden— 298 297 

Holmes— 299 299 

Howe— 300 300 

Howland— 301 302 

Irving- 310 304 

Irving Park— 311 305 

Jackson— 315 307 

Jaibn— 316 309 

Jefferson— 317 311 

Jenner— 318 313 

Jirka— 319 315 

Jones— 320 317 

Juns:man — 321 31>:^ 

Keeler Avenue — 325 -^'^O 

Keith— 326 322 

Kenwood— 3:^7 3-->3 

Kershaw— 328 3'^i 

Key — 329 326 

Kin^— 330 3-^8 

Kinzie— 331 3'^9 

Knickerbocker— 332 331 

Kohn— 333 332 

Komensky — 334 334 

Kosciusko — 335 336 

Kozminski— 336 338 

La Fayette— 345 339 

Langland— 346 341 

La Salle— 347 343 

Lawson — 348 345 

Lewis-Chamiplin — 349 3^6 

Libby— 350 348 

Lincoln— 351 350 

Linne— 352 351 

Lloyd- 353 353 

Logan— 354 355 

Lonefellow— 355 356 

Lowell— 356 358 

Madison— 365 360 

Manierre— 366 362 

Mann— .367 364 

Marquette— 368 365 



Elemen tary Sciiools — 

Marsh— 369 

Marshall— 370 

May— 371 

Mayfair— 372 

McAllister— 373 . . . 
McGlellan— 374 . . . , 
McCormick — 375 . . 

McCosh— 376 

McLaren — 377 

McPherson — 378 . . , 

Medill— 379 

Mitchell— 380 

Monroe— 381 

Montefiore— 382 . . . 

Moos— 383 

Morris— 384 

Morse— 385 

Moseley— 386 

Motley— 387 

Mozart— 388 

Mulligan— 389 

Nas'h— 400 

Nettelhorst— 401 . . 
Newberrv — 40 J . . . . 

Nixon— 403 

Nohel— 404 

Norwood Park — i05 
OakJand— 410 . ... 

Ogden — 411 

Oglesbv— 412 

Otis— 413 • 

Parkman — 415 .... 
Park Manor — 416 . . 
Parks ide — 417 .... 

Peabody— 418 

Penn— 419 

Pickard— 420 

Plamondon — 421 . . 

Poe— 422 

Prescott— 423 .... 

Pulaski— 424 

Pullman — 425 .... 

Raster— 435 

Ravenswood — 436 . 

Ray— 437 . . 

Raymond— 438 .... 

Revere — 440 

Rogers — 441 



Ryder— 442 . . . 
Ryerson — 443 . 
i^awyer Avenue- 
Scammon — 451 
Scan Ian— 452 . 
Schiller— 453 . 
Sohley— 454 . . 
Schneider — 455 
Scott— 456 . . . . 



450 



Seward — 457 
Sexton — 458 . 
i-^'hakespeare— 

Sheldon— 4fiO 

Sheridan, Mark— 462 



-459 



AGE. 

367 
369 
370 
372 
373 
375 
377 
379 
380 
382 
384 
385 
387 
389 
391 
393 
395 
396 
399 
401 
402 
404 
406 
407 
409 
410 
412 
414 
416 
417 
419 
421 
423 
424 
426 
428 
429 
431 
433 
43 4 
436 
438 
440 
442 
443 
445 
447 
448 
450 
452 
453 
455 
456 
458 
460 
462 
464 
465 
467 
469 
470 
472 



INDEX OF SCHOOLS— Continued. 



Elementary Schools — • page. 

Sheridan, Phil— 463 474 

Sherman — 464 476 

Sherwood— 465 478 

Shields— 466 479 

Sixty-second Place — 467 481 

Skinner— 468 482 

Smyth— 469 484 

South Deering— 470 486 

Spalding— 471 488 

Spencer— 472 489 

Springfield Avenue — 473 490 

Spry— 474 491 

Stewart— 475 493 

Stowe— 476 495 

Sullivan— 477 496 

Sumner— 478 498 

Swift— 479 500 

Swing— 480 50J 

Taloott— 490 503 

Taylor— 491 505 

Tennyson — 492 506 

Thomas— 493 - 508 

Thorp, J. N.— 494 509 

Thorp, Ole A.— 495 511 

Throop— 496 513 



Elementally Schools — page. 

Tilden— 497 515 

Tilton— 498 517 

Trumbull— 499 518 

University Avenue — 510 520 

Vanderpoel— 511 522 

Van Vlissingen — 512 523 

Von Humboldt— 513 525 

Wadsworth— 515 527 

Walsh— 516 529 

Ward— 517 531 

Warren— 518 533 

Washburne — 519 535 

Washington— 520 537 

Waters— 521 539 

Webster— 522 541 

Wells— 523 543 

Wentworth— 524 545 

West Pullman— 525 547 

Whitney— 526 548 

Whittier— 527 550 

Wicker Park— 528 552 

Willard— 529 553 

Yale— 530 555 

Yates— 531 557 



REPORT ON 

BUDGET OF EDUCATIONAL EXPENDITURES 

BOARD OF EDUCATION— CITY OF CHICAGO 



April 10, 1914. 
Honorable Peter Reinberg, President, 
Mrs. Ella Flagg Young, Superintendent of Schools, and 
Mr. Lewis E. Larson, Secretary, 
Board of Education, City of Chicago: 

Gentlemen and Madam — In accordance with your request of recent date, the 
Commission transmits herewith definite budget statements of the estimated ex- 
penditures from the educational fund for the first half year of 1914, as prepared 
by the efficiency division of this Commission. These budget statements are based 
upon the expenditures for the calendar year 1913, and the departmental esti- 
mates furnished the Committee on Finance of your Board by the Superintendent 
of Schools and the Secretary of the Board of Education. 

The expenditures for the various activities of the Board of Education have 
been classified under standard accounts. The definitions and content of these 
standard accounts which are to be used in the preparation of estimates and the 
classification of expenditures are included as an appendix to this report. 

REQUEST OF THE BOARD OF EDUCATION 

On February 27th, 1914, this Commission received the following communi- 
cation from your Honorable Board : 

Honorable Civil Service Commission, 
City of Chicago : 

Gentlemen — The undersigned have been unanimously directed 
by the Committee on Finance of the Board of Education, and in- 
formally by practically all of the members of the Board, to ask your 
Commission to have its Efficiency Division prepare a scientific J iu-dge t 
of educational expenditures for the year 1914 based upon the esti- 
mates which have been received by said Committee on Finance from 
the Superintendent of Schools and the Secretary of the Board of 
Education. 

The estimate for teachers' salaries were computed originally on 
the salary schedules in force during 1913, and the Superintendent of 
Schools estimated the increase necessary to pay salaries under new 
schedules which were adopted at the last meeting of the Board cov- 
ering elementary teachers and principals, and for high school teach- 
ers under schedules adopted February 4, 1914. The request of the 
Finance Committee above referred to covers only the scientific classi- 
fication or arrangement of the various items as contained in the esti- 



mates furnished by the Superintendent of Schools and the Secretary 
of the Board, the amounts available having been determined by the 
proper Board .officials. 

Will you kindly advise as soon as possible whether your Com- 
mission will comply with the request of the Finance Committee as 
indicated above? We assure you that your Efficiency Division will 
have the fullest co-operation of all of the heads of departments and 
officials of the Board of Education, and also access to all records of 
the Board showing expenditures for the year 1913 and prior thereto. 

Yours respectfully, 
(Signed) Peter Reinberg, 

President. Board of Education. 
(Signed) Lewis E. Larson. - 

Secretary. Board, of Edvcation. 

On the same date the Commission replied as follows: 
Honorable Peter Reinberg, President. 
Board of Education, Chicago, Illinois: 

Dear Sir — The Commission begs to acknowledge receipt of yours 
of the 27th instant asking this Commission "to have its efficiency 
division prepare a scientific budget of educational expenses for the 
year 1914, based upon the estimates which have been received by 
said Committee on Finance from the Superintendent of Schools and 
the Secretary of the Board of Education," further stating that the 
"request of the Finance Committee above referred to covers only the 
scientific classification or arrangement of the various items as con- 
tained in the estimates," and that it will not include any investiga- 
tion or suggestions regarding the amounts of the estimates or of the 
items thereof. 

Unquestionably the element of time enters largely into this 
problem, which is in fact an attempt to do within a comparatively 
short time what properly would require months in order to attain 
the best results. 

Nevertheless the Commission has directed its efflciencv division 
to co-operafe with the Bo.^rd, its Finance Committer, yourself and 
the resDonsible officials of the Board in this connectio^n. 

Owing to the urgency of the work extra heln beyond the finan- 
cial limitations of the Commission will nrobably be reauired, and the 
Commission assumes that the cost of this will be borne by the 
Board. 

Yours very truly. 

CIVIL SERVICE COMMISSION, 
CITY OF CHICAGO. 
(Signed) Elton Lower, 

John J. Flynn. 

Commissioners, 

On February 27, 1914, the Commission addressed the following communica- 
tion to Mrs. Ella Flagg Young, Superintendent of Schools, in answer to the com- 
munication received from her on February 18, 1914, a copy of which also follows: 
Mrs, Ella Flagg Young. Superintendent of Schools, 
Board of Education, Chicago, Illinois; 

Dear Madam — Our Mr. .Tacobs has handed the Commission your 
favor of the 18th instant with respect to the 1914 budget for the edu- 
cational division. 

Your request lias been joined in by the President, Secretary and 
the Finance Committee. The efficiency division has been directed to 



undertake this work so far as possible owing to the shortness of the 
time allowed. Carbon copy of letter written today to the President 
of the Board is enclosed herewitli for your information. 

Yours very truly, 

CIVIL SERVICE COMMISSION, 
CITY OF CHICAGO. 
(Signed) Elton Lower, 

John J. Flynn, 

Commissioners. 
Mr. J. L. Jacobs, 
Efficiency Engineer of Chicago, 
Civil Service Commission, Chicago: 

My Dear Mr. Jacobs — It is my desire to make the budget for the 
Education Division of the Chicago public schools conform to the gen- 
eral principles underlying the budget prepared under your direction 
for the Committee on Finance of the City Council. I sincerely trust 
that you will accept the invitation extended you by the Board of 
Education to review and make all suggestions necessary in regard to 
the form and content of the budget for the Educational Division. 

It will be a great ^pleasure to me to learn through you the 
methods and principles which would make our budget conform more 
closely to that ideal budget referred to above. 

Y^'ours very truly, 

(Signed) Ella Flagg Young, 

Superintendent of Schools. 

SCOPE OF REPORT 

In compliance with the above requests, the Commission directed the efficiency 
division to make an analysis of the details connected with the preparation of a 
definite and scientific budget for the estimated and actual expenditures from the 
educational fund of the Board of Education. 

After preliminary study of the scope of the requested investigation had been 
made and upon urgent requests that the budget be completed and presented to 
your Board within as short a time as possible, it was decided to include in this 
report only the schedule of standard accounts used in the preparation of the bud- 
get, and complete statements of the revenues and the estimated and actual ex- 
penditures from the educational fund of the Board of Education. Matters 
relative to the system necessary in keeping the record of the expenditures, the 
instructions for preparing estimates and keeping within the expenditures in ac- 
cordance with budget allowances, the condition of the educational and build- 
ing funds and the relation between revenues and expenditures will be included 
in a subsequent report. 

The budget statements included in this report cover only the actual and esti- 
mated expenditures from the educational fund and do not include any estimated 
or actual expenditures from the building fund. The classification of accounts in- 
cluded herein has, however, been prepared to cover all the expenditures whether 
made from the educational or from the building fund, and it is recommended that 
the budgets hereafter made, beginning with the school year, July 1st, should in- 
clude the estimated and actual expenditures for all activities and from all funds 
of the Board of Education. 

The budget which is transmitted herewith includes the following sum- 
maries: 



10 

1 — Schedule of standard accounts for use in the preparation of esti- 
mates and the classification of expenditures of the Board of 
Education. 
2 — Summary statement of revenues of the Board of Education for 
educational purposes for the calendar year 1914, as estimated 
by the Secretary of the Board of Education. 
3 — Summary statement of estimated and actual expenditures from 
the educational fund classified by organization units and di- 
visions. 
4 — Summary statement of estimated and actual expenditures from 
the educational fund, classified by functions or classes of 
work and special activities, 
5 — Summary statement of estimated and actual expenditures from 
the educational fund, classified by character of expenditure 
under the standard accounts. 
6 — Detailed supporting schedules by organization units, divisions, 
functions, and character of expenditure under the standard 
accounts. 
Following conferences with the Superintendent of Schools, and the Secretary 
of the Board of Education, the recommendation of the efliciency division to the 
effect that the educational budget be hereafter prepared for the school year be- 
ginning July 1st and ending June 30th, rather than the calendar year as here- 
tofore, was adopted by the Committee on Finance of your Honorable Board. The 
budget statements transmitted herewith, therefore, include the estimated ex- 
penditures from the educational fund for the half year ending June 30th, 1914, 
and the actual expenditures for the calendar year 1913. 

The estimated expenditures have in all cases been prorated for the six 
months under the different standard accounts and arranged under the organiza- 
tion units, divisions and functions, on the basis of the estimates prepared by tho 
Superintendent of Schools and the Secretary of the Board of Education. 

In the estimates of salaries and wages for the office employes, no advances 
over the salaries received at the present time have been included, except in the 
case of the employes in the three lowest grades of the clerical service, where the 
present salary is less than $960 per year. The matter of allowing advancement 
of salary on seniority and efficiency for the other office employes will be submit- 
ted to your Honorable Board in a separate communication. 

In distributing the lump sums under the standard accounts, certain diffi- 
culties were encountered which could not be entirely overcome in the short time 
available in the preparation of this budget. It has not been possible in -all cases 
to go back to the original sources where doubt existed as to the proper distribu- 
tion of expenditures, and the bases used in the apportionment of salaries, fuel, 
light, heat and power; and for supplies and other expenses in the separate schools 
are not entirely satisfactory, but will be sufficiently correct for the purposes of 
this budget. The budget statement included herein and the classification accounts 
are, however, standardized and follow the general lines of scientific budget mak- 
ing. Being standardized and definite, they afford an adequate basis for more ac- 
curate segregation and estimating in the future and provide more accurate 
methods for accounting control and for comparison from year to year between 
estimates, apportionments, appropriations and amounts expended. 

The summary budget statements of the estimated and actual expenditures 
from the educational fund classified under the organization units and divisions, 
functions and special activities, and character of expenditure under standard ac- 



11 

counts, are based upon the detail supporting schedules included under budget 
statement number 6. This latter statement furnishes in detail the actual and 
estimated expenditures for each organization unit or division, each function and 
each class of expenditure under the standard accounts. 

NEED OF A SCIENTIFIC BUDGET 

The tremendous growth of municipal and educational activities and the ad- 
vances made during the past few years in municipal budget making and account- 
ing, together with the experience and judgment which has obtained in the man- 
agement of corporate bodies, both public and private, have brought out the neces- 
sity of scientific budget making. 

In the Board of Education of this city, revenues and expenditures have in- 
creased from approximately $9,000,000 in 1902, to $15,000,000 in 1913, and the 
activities have become so extensive that the question of providing a segregated 
budget based on standard accounts has from time to time been given consideration 
by the members of the Board, the Superintendent of Schools, the Secretary of 
the Board of Education and outside civic organizations. The action of your Board 
in requesting the preparation of this scientific budget for the educational division 
is along the line of advanced municipal practice and is in entire accord with the 
ideas of the Superintendent of Schools and the Secretary and others interested 
in the effective administration of educational work. 

The segregated scientific budget is a means of placing before the Board and 
the citizen body a definite annual program of activities and is thus in the nature 
of a prospectus, both of revenues and expenditures, which presents in summary 
form all facts necessary to shape the policy of the educational system. The ad- 
vantages of a definite budget are that clear and comprehensive statements may 
be obtained of the various functions and activities and a basis made available for 
judging understandingly the adequacy or inadequacy of appropriations. Such a 
budget also shows what services or things must be provided in order that 
the various functions may be performed. 

Past practice has permitted moneys to be appropriated in lump sums, thus 
affording no adequate basis for accounting control. The present budget is func- 
tionalized, according to the various kinds of service rendered, for every unit of 
organization and division, and every dollar is definitely appropriated for one or 
another of the objects set forth. Each of these objects of expenditure has been 
standardized and clearly defined in the schedule of accounts so that there need bo 
no misunderstanding as to the meaning of terms by those in charge of the prepa- 
ration of estimates, by the members of the Board, by the administrative officers, 
or the accounting and auditing officers. 

Tn order that the form of the budget be such a.s to permit of comparisons from 
year to year, that it afford an adequate basis for auditing and accounting control, 
and that the administrative officers and members of the Board of Education have 
available the information to understand both the character of work completed 
and the conditions to be met, it is recommended that the following procedure be 
strictly adhered to in the preparation of school budgets in the future: 

i — That preliminary estimates of separate units of organization and 
divisions be prepared by the officials in charge and submitted 
to the Superintendent of Schools or the Secretary of the 
Board of Education, in accordance as they are under the edu- 
cational or administrative organization, in order that the de- 



12 

- partment officers may consider the request of each organiza- 
tion unit or division in relation to the work of the depart- 
ment as a whole. 

2 — That the preliminary departmental estimates having thus been 
prepared under the standard accounts herein recommended 
and reviewed and revised by the Superintendent of Schools 
and the Secretary of the Board of Education, they then be 
submitted to the President of the Board of Education with 
the recommendations of the department officers. 

3 — That the President of the Board of Education then have the de- 
partmental estimates compiled and considered by the Finance 
Committee in the light of previous appropriations and ex- 
penditures for corresponding items for the ipuroose of decid- 
ing what shall be submitted to the full Board. 

4 — Finally, consideration and conclusions having been reached as 
to what the administration will approve with respect to re- 
quests for anpropriations, that these conclusions be sum- 
marized in the form of a definite budget. 

ACKNOWLEDGMENT OF ASSISTANCE 

The preparation of a scientific budget covering the numerous' activities of the 
educational department within this period was accomplished by the efficiency 
division only through the untiring energy of its working force and constant over- 
time. 

The Commission also desires to express its hearty appreciation of the earnest 
co-operation and assistance given by the officers and employes of the Board of 
Education, especially by those in the Bureau of Audit, and by other officials 
in public and industrial services in this and other cities. 

In the preparation of the schedule of standard accounts and in the classifica- 
tion of expenditures for the various purposes, the Commission has been greatly 
assisted and has followed, where it was found practicable, the recommendations 
included in the classification provided in Schedule G-34 on Financial Statistics 
of Schools, by the Bureau of Census, Department of Commerce; the municipal 
budget classifications of New York, Philadelphia and this city, and the report on 
the national budget prepared by the President's Commission on Economy and 
Efficiency. 

The study was conducted under the direct charge of James Miles, examiner 
in charge of efficiency division, and J. L. Jacobs, efficiency engineer in charge, 
and the detail work was done by F. H. Genfleld, H. C. Dean, F. J. Flanagan, W. G. 
Heckathorne, T. E. Madsen, P. H. Myers and other assistants of the efficiency di- 
vision of this Commission. 

Respectfully submitted, 

CIVIL SERVICE COMMISSION, 
CITY OF CHICAGO. 
(Signed) H. M. Campbell. 

Elton Lower. 
John J. Flynn, 

Commissioners. 
Approved : 

EFFICIENCY DIVISION, 

Civil Service Commission. 
(Signed) James Miles. 

Examiner in Charge Efficiency Division. 
(Signed) J. L. Jacobs. 

Efficiency Engineer in Charge. 



1) 

13 VJL--'^ 

SUMMARY 
CLASSIFICATIONOF STANDARD ACCOUNTS 



K 



PERSONAL SERVICES. 

A — Salaries and Wages. 

B — Fees and Compensation Otlier Than Salaries and Wages. 

SERVICES OTHER THAN PERSONAL. 

C — Communication and Transportation Service. 

D— Garage and Stable Service. 

E — Printing, Engraving, Lithographing and Binding Service. 

F — Advertising aiid Publication Service. 

G — Light, Heat and Power Service. 

H — Special and Miscellaneous Services (Other Than Personal). 

MATERIALS NOT SPECIFICALLY ADAPTED FOR USE AS SUPPLIES, EQUIP- 
MENT OR STRUCTURES. 

[ — Materials. 

SUPPLIES. 

J — Educational, Stationery, Drafting and Scientific Supplies. 

K — Books, Charts and Globes (Supplies). 

L— Fuel. 

M — School Plant Supplies. 

EQUIPMENT (INCLUDING LIVE STOCK) AND PARTS. 

N — Apparatus, Machinery, Transporting and Conveying Equipment. 
O — Furniture, Fittings and Furnishings. 
P — Live Stock. 

STRUCTURES AND PARTS AND NON-STRUCTURAL IMPROVEMENTS TO 

LAND. 

R — Repairs and Replacements. 
S — Construction and Betterments. 

LAND, RIGHTS, OBLIGATIONS, PAYMENT OF DEBT AND GRATUITIES. 

T— Land. 

U — Rents and Other Current Expense Accruals for Easements, Permits and 

Privileges. 
V — Interest. 

W — Special Assessments. 
X — Payment of Debts. 
Y — Pension and Retirement Payments. 

OTHER PURPOSES. 

Z — Contingencies and Miscellaneous. 



14 

CLASSIFICATION OF STANDARD ACCOUNTS 

The definition and content of the standard accounts to be used in the 
preparation of estimates and the classification of expenditures is as follows: 

PERSONAL SERVICES. 

All expenditures for services which are personal in character — that is, which 
consist in acts of particular persons, performed by virtue of a contract (express 
or implied), or by virtue of the existence of an official relation, which places the 
skill or ability of the persons rendering such service under the continuous direc- 
tion and control of another employer or official superior during the period of 
service — including : 

A— SALARIES AND WAGES: All expenditures for services which 
are personal in character, including regular salaries and 
wages and pay, which compensation is measured by the time 
employed and must appear on a pay-roll of regular form. 

B~FEES AND COMPENSATION OTHER THAN SALARIES AND 
WAGES: All expenditures for services which are personal in 
character not appearing upon pay-rolls of regular form, in- 
cluding special service fees and compensation, whether ren- 
dered under contract or open market order or otherwise, such 
as professional service fees; fees for technical advice or 
information; special technical work when not paid on a 
monthly or annual salary; services and allowances combined 
when settled as one sum; services including equipment when 
the compensation for furnishing equipment is included as one 
sum in the rate of pay. 

SERVICES OTHER THAN PERSONAL. 

All expenditures for services other than personal — ^that is, services which 
consist in the results of acts of persons who by contract (express or implied), 
have undertaken to accomplish such results without giving to another any right 
to direct or control their ability or skill — including: 

C— COMMUNICATION AND TRANSPORTATION SERVICE: All ex- 
penditures for services other than personal, the end or pur- 
pose of which is to transmit messages or carry things or 
persons from place to place, whether by land, air or water — 
including: 

1. Telephone service. 

2. Land telegraph, cable or wireless telegraph service. 

3. Postal service. 

4. Commercial messenger service. 

5. Freight, express and delivery charges. 

6. Railroad and steamship transportation, and other ex- 

penses, necessary for the furnishing of comfort inci- 
dent to actual transportation. 

7. Carriage, coach, cab, horse and automobile hire and street 

car transportation. 

D— GARAGE AND STABLE SERVICE: All expenditures for serv- 
ices other than personal, the end or purpose of which is to 
provide for the subsistence and care of animals and the 
storage and care of automobiles and other local transporta- 
tion equipment — including: 
1. The furnishing of forage and stabling. 
■2. Pasturage. 



15 

3. Subsistence and care of animals and storage and care of 

animal drawn vehicles (one payment for all). 

4. Other incidents of subsistence and care of animals and 

storage and care of vehicles such as clipping, shoeing 
animals, cleaning of animals, and cleaning of vehicles. 

5. Storage and care of motor vehicles and motor drawn 

vehicles. 

E— PRINTING, ENGRAVING. LITHOGRAPHING AND BINDING 
SERVICE: All expenditures other than personal, the end or 
purpose of which is to imprint or engrave characters on 
paper, cloth or other material for publication, and to fasten 
paper or other materials together by binding — including: 

1. Printing, binding and doing of all other acts and the in- 

curring of all expenses pertaining to the publications 
issued by departments and their several bureaus, when 
this is done under a single order or contract. 

2. Lithographic engraving, electrotyping and stereotyping, 

independent of printing. 

3. Binding documents, reports, books and newspapers. 

4. Taking, developing and printing photographs and blue- 

prints. 

5. Special and miscellaneous printing, etc., (service) . 

F— ADVERTISING AND PUBLICATION SERVICE: All expenditures 
for services other than personal, the end or purpose of which 
is to attract attention or notice to a want or desire, or to 
satisfy legal requirements, or to make public announcement 
of facts — including: 

1. Advertisements for bids. 

2. Advertisements for labor and services. 

3. Advertisements for sales of property, leases and special 

privileges. 

4. Advertisements of services to be performed for fees. 

5. Notices posted or published. 

6. Special and miscellaneous advertisements and publica- 

tion of notices (service). 

G— LIGHT, HEAT AND POWER SERVICE: All expenditures for 
services other than personal, the end or purpose of which is 
to furnish light, heat and power, as distinguished from 
materials and supplies adapted to light, heat and power pro- 
duction. 

H— SPECIAL AND MISCELLANEOUS SERVICES (OTHER THAN 
PERSONAL) : All expenditures for services by contract or 
open market order, other than personal, which cannot be 
allocated or made a direct charge to any of the specific classes 
above defined — including : 

1. Damage claims, court, or other public office service. 

2. Clipping bureau service. 

3. Computation and statistical service. 

4. Liability, fidelity and other insurance. 

5. Rental of and repairs to office devices. 

6. Hire of teams and horses other than communication 

service. 

7. Towel, laundry, ice and water service and other sanita- 

tion and cleaning service. 

8. Suppers and lunches. 

9. Other miscellaneous services, benefits received, claims 

and refunds not personal in character and not otherwise 
classified. 



16 



MATERIALS NOT SPECIFICALLY ADAPTED FOR USE AS SUPPLIES, EQUIP- 
MENT OR STRUCTURES. 

1— MATERIALS: All expenditures for things not in a state of 
nature, which are suitable by nature or treatment for use 
as materials for supplies, equipment or structures, but which 
on account of lack of adaption to a specific use are of such 
general utility as to be available as materials for either sup- 
plies, equipment or structures^including: 

1. Metals (reduced) and metallic products, such as metal 

in pigs, castings, metal in sheets and plates, metal in 
bars, rods, wire and chains, metal in rolled, or 
wrought or forged shapes, pipe and pipe fittings (in- 
cluding metal plumbing materials and parts), bolts, 
nuts, rivets, washers, nails, spikes, tacks and screws, 
builder's and cabinet maker's hardware. 

2. Non-metallic mineral products, such as terra cotta, 

brick, stone, plaster, concrete and other generally 
adapted non-metallic mineral products. 

3. Lumber and wool products. 

4. Fiber products. 

5. Paints, painters' materials and varnishes. 

6. Saps, gums, dyes and other partially adapted vegetable 

products (excluding grains, forage, wood and fiber). 

7. Miscellaneous materials and parts. 

SUPPLIES. 

All expenditures, whether purchase price for, outlay or advances under con- 
tract or open market order for production of things which are or have been 
planned to be specifically and finally adapted to a particular use for sustaining 
life, or for the production of mechanical energy or power, or for other purposes 
which require that the things when applied to the use for which thev are adapted 
be consumed, i. e., be subjected to such chemical or physical change as to unfit 
them for continuing use of the same kind as that for which they were adapted 
or if not consumed are not to be held for return or specific account of the person 
to whom issued for use — including: 

^~^^^nil{HU^' STATIONERY. DRAFTING AND SCIENTIFIC 
^UFFLIES: AW expenditures, whether purchase price for, or 
outlay or advances under contract or open market order for 
production of things which have been or are planned to be 
finally adapted for office, desk, scientific or educational use 
and ^yhlch when used are actually or constructively con- 
sumed — including: ^ 

1. Educational supplies, such as manual training supplies- 

household arts supplies; physical education and swim- 
ming supplies; laboratory sciences, supplies other than 
such as photographic supplies, chemicals, test tubes, 
sand, molasses, fiour, steel, aluminum, lead, copper and 
other supplies used in the technical studies; mechanical 
drawing and drafting supplies, such as drawing and 
tracing cloth, process paper and process cloth, water 
colors, thumb tacks, pounce; art supplies; music sup- 
plies; kindergarten supplies; and general educational 
construction supplies. 

2. Office supplies, such as paper [including plain paper 

printed forms and letter heads; envelopes (not 
stamped), mailing jackets and tubes, and filing folders 
cards, guides, tags and tag strings; carbon and ink coated 
papers; wrapping, blotting and cover papers; blank 



17 

books, cardboard, binder's board, strawboard, tag board 
and oil board; specially protected papers; gummed paper, 
labels, paper seals and binders] ; handwriting supplies 
(excluding paper, ink and receptacles) ; supplies for 
office devices (excluding paper), adhesive, clips and 
fasteners (other than those included in supplies for 
office devices), inks and miscellaneous desk accessories. 

3. Magazines and newspapers. 

4. Wearing apparel and hand sewing supplies for pupils. 

5. Supplies and provisions for the care and sustenance of 

pupils, including drugs and medical supplies and sup- 
plies for penny lunches. 

6. Miscellaneous educational supplies not otherwise classi- 

fied. 

K— BOOKS. CHARTS AND GLOBES (SUPPLIES): All expenditures, 
whether purchase price for or outlay or advances under con- 
tract, or open market order, for the production of things other 
than those classified above, which have been or are planned to 
be specifically and finally adapted to particular use, and which 
when applied to the use for which they have been adapted, 
are actually or constructively consumed — including: 

1. Fund books. 

2. Supplementary reading and library books. 

3. Maps, globes and reference books. 

L — FUEL. All expenditures, whether purchase price for, or outlay 
or advances under contract or open market order for produc- 
tion of things which have been or are planned to be finally 
adapted to the production of heat and power — including: 

1. Solid fuel, such as coal and lignite, coke, charcoal, wood, 

kindling and matches, minor solid fuels and by-prod- 
ucts. 

2. Liquid fuel, such as crude petroleum, petroleum distillates, 

petroleum residues, tar and pitch, alcohols. 

3. Gas fuel, water gas, air gas, oil gas, producer gas, natural 

gas, acetylene gas. 

M— SCHOOL PLANT SUPPLIES: All expenditures, whether pur- 
chase price for, or outlay or advances under contract or open 
market order for production of, things which have been or 
are planned to be finally adapted for use at a school plant as 
cleansers, disinfectors, deodorizers and supplies for toilet 
purposes, or those things which have been or are planned to 
be finally adapted for the feeding and bedding of animals, 
or those supplies for the reduction of friction and attrition in 
the operation of machines or for the polishing or abraiding 
incident to the proper care of machines and which when ap- 
plied to use are consumed — including: 

1. Soaps, soap powders and liquids. 

2. Chemical cleansers. 

3. Metal, wood and stone polishes and washing oils. 

4. Toilet brushes, combs and mirrors. 

5. Disinfectants, fungicides, germicides, insecticides and 

vermicides. 

6. Toilet paper. 

7. Toilet liquids, pastes, powders and perfumes (excluding 

preparations for the teeth). 

8. Sponges (natural and artificial), expendable brooms, 

brushes, buckets, padlocks and fabrics. 

9. Other cleansers and toilet supplies, such as sweeping sub- 

stances, sawdust, laundry supplies not otherwise classi- 
fied, harness dressing and soap, paint remover. 



18 

10. Roughage, such as timothy and clover, alfalfa and 

clover, wild hay, oats, corn fodder, feed straw, Hun- 
garian millet, kafflr corn. 

11. Grains. 

12. By-products, such as bran, oil meal, etc. 

13. Succulent feed (not by-products). 

14. Bedding, such as straw, sawdust, excelsior. 

15. Horse shoes and harness supplies. 

16. Miscellaneous forage, such as condition powders, bone 

meal, oyster shells, meat for animals, horse rations, 
rock salt. 

17. Lubricants. 

18. Packing, calking and gaskets. 

19. Polishing and abraiding supplies for mechanical equip- 

ment. 

20. Waste and wipers. 

21. Electrician's supplies not elsewhere classified. 

22. Furnace supplies. 

23. Supplies used in the arts and crafts, such as solder, etc. 

24. Florist's and agricultural supplies. 

25. Flags and bunting. 

26. Fire extinguishing supplies. 

27. Recreational supplies, not elsewhere classified. 

EQUIPMENT (INCLUDING LIVE STOCK) AND PARTS. 

All expenditures, whether purchase price for, or outlays or advances under 
contract or open market order for the production of things or parts of things, 
which are or have been planned to be adapted to continuing use for increasing 
the efficiency and economy of human effort, or for sheltering, supporting, storing, 
carrying or protecting persons, animals, or things (excluding items classified 
under structures) — including : 

N— APPARATUS, MACHINERY, TRANSPORTING AND CONVEY- 
ING EQUIPMENT: All expenditures whether purchase price 
for, or outlays or advances under contract or open market 
order for the production of things or parts of things which 
are or have been planned to be adapted to continuing use for 
the generation, transmission and utilization of electrical or 
mechanical power and all things not in a state of nature, not 
fixed to the land which have been finally adapted to continuing 
use for increasing the efficiency and economy of human effort, 
which things or parts of things are to be used in the operation 
and maintenance of a school plant, as distinguished from edu- 
cational equipment (excluding items classified under struc- 
tures) — including: 

1. Heat, light, power, ventilation and electrical equipment — 

including: Hot air and steam producing apparatus; 
lighting equipment; refrigerating equipment; steam 
and other elastic fuel engines; electrical generators 
and motors; ventilation equipment; power, heat and 
cold transmitting equipment; pumping and air com- 
pressing equipment; miscellaneous heat, light and 
power equipment. 

2. Production and construction equipment — including: 

Equipment for farming and extraction of raw ma- 
terials or substances; metal working equipment; non- 
metallic mineral working equipment; wood working 
equipment; food separating equipment (excluding 
household utensils) ; printing and fibre cloth and leather 
working equipment; construction, repairing and wreck- 
ing equipment; miscellaneous production and construc- 
tion equipment. 



19 

3. Transporting and conveying equipment— including : Ele- 
vators, wagons, trucks and other equipment for lifting, . 
hauling, conveying and otherwise moving persons or 
things; trunks, valises and other containers for trans- 
portation of things; telephonic and telegraphic equip- ' 
raent; harness and other stable and garage equipment; 
miscellaneous transporting and conveying equipment. 
0— FURNITURE, FITTINGS AND FURNISHINGS'. All expendi- 
tures, whether purchase price for, or outlays or advances 
under contract or open market order, for the production of 
things or parts of things which are or have been planned to 
be adapted to continuing use for sheltering, supporting, stor- 
ing, carrying or protecting persons or things (excluding items 
classified under structures) — including: 

1. Furniture and furnishings, such as chairs, beds and other 

supports for the body; tables, book-cases, cabinets, 
typewriters, adding and calculating machines and out- 
door furniture and fixtures, desks and other supports 
and depositories for commodities; floor coverings; por- 
tieres, wall, window and furniture coverings, draperies 
and window shades; kitchen, dining room and house- 
hold utensils and crockery; baths and lavatories, toilets 
and toilet accessories; bedding (exclusive of bed linen "i ; 
office, library and store furniture and furnishings not 
otherwise classified; miscellaneous furniture and fur- 
nishings; sewing machines. 

2. Property and life preserving and care taking equipment, 

such as fire preventing and fighting equipment; clean- 
ing, renovating and polishing equipment; clipping, trim- 
ming and rolling, and watering equipment for law^n 
and garden; equipment for protection of shipping; mis- 
cellaneous property and caretaking equipment. 

3. Educational, scientific and recreational equipment, such 

as educational equipment, including library stacks and 
cases, museum stock, botanical garden stock and 
school-room equipment; scientific equipment — includ- 
ing measuring instruments and accessories, weighing, 
testing and metering apparatus, microscopes and other 
aids to the senses, photographic equipment, mechan- 
ical drafting devices, and laboratory equipment not 
otherwise classified; recreational equipment, including 
musical instruments, phonographs, stage equipment, 
picture exhibitors, lantern slides, etc., gymnasium and 
playground equipment of a permanent nature and 
games equipment. 

p LIVE STOCK: All expenditures for animals subject to control 

of man which are possessed for continuing growth, product- 
ive, scientific or experimental use while living — including 
horses, cattle, fowls and other farm animals. 

STRUCTURES AND PARTS AND NON-STRUCTURAL IMPROVEMENTS TO 

LAND. 

All expenditures, whether purchase price for things, or parts of things, or 
outlays or advances under contract or open market order for the construction of 
thines, or parts of things, not in a state of nature, fixed or built on land, or for 
alternations made by man for whatever purpose, these things, or parts of things, 
or alterations to land, being, or being planned to be, finally adapted to continuing 
use for sheltering, supporting, storing, or protecting persons, animals or things, 
or for improving the natural condition of the land so as to satisfy human wants, 
such as office, store, warehouse and other public buildings, fences, enclosing walls, 



20 

trellises and pergolas, ornamental and commemorative structures and non- 
structural improvements to lands — including: 

R— REPAIRS AND REPLACEMENTS: All expenditures by contract 
or open market order for materials, parts, labor and other 
things or services except the current up-keep of furniture and 
furnishings, equipment and structures, to provide against re- 
pairable deterioration from wear and tear, waste and loss. 

S— CONSTRUCTION AND BETTERMENT: All expenditures by 
contract or open order which may be directly allocated to 
the building of furniture, furnishings and structures. 

LAND, RIGHTS, OBLIGATIONS, PAYMENT OF DEBT AND GRATUITIES. 

T — LAND: All expenditures for the legal title to land — including 
payments of awards and taxed costs in condemnation proceed- 
ings and for leaseholds and interest in land as purchase price, 
as distinguished from current accruals of charges for the use ■ 

of land or interest in land. 

U— RENTS AND OTHER CURRENT EXPENSE ACCRUALS FOR 
EASEMENTS. PERMITS AND PRIVILEGES: All expenditures 
on account of current expense accruals as distinguished from 
purchase price for rights to, possession and use of land, struc- 
tures or equipment owned by another, the possession of which 
is to be relinquished at the end of a term specified or implied 
by law, or for easements, permits or privileges. 

V — INTEREST: All expenditures in the nature of compensation for 
the deferrment of money payments contracted for in the mak- 
ing of loans or at the time of making purchase on credit or in 
the nature of grants or percentages on money received or set 
aside and held by the Board of Education in the capacity of 
trustee or banker. 

W—SPECIAL ASSESSMENTS: All expenditures in the nature of 
payment of special taxes to other civil divisions. 

X— PAYMENT OF DEBT: All exipenditures in the nature of pay- 
ment or delivery of money contracted to be delivered in the 
making of loans or at time of making purchase on credit, ex- 
cept interest. 

Y~PENSION AND RETIREMENT PAYMENTS: All expenditures to 
persons by way of accruals of fixed charges made as compen- 
sation for past services to the Board of Education, as provided 
by the statutes of the State of Illinois. 

OTHER PURPOSES. 

Z— CONTINGENCIES AND MISCELLANEOUS: All expenditures for 
purposes not provided for under the titles above defined or 
specified, which would be allocated to any of the preceding 
classes and which shall be classified under the above standard 
accounts as expended. 



A- 



..^' 



SUMMARY STATEMENT OF REVENUES OF THE 
BOARD OF EDUCATION FOR EDUCATIONAL 
PURPOSES FOR THE CALENDAR YEAR 1914 AS 
ESTIMATED BY THE SECRETARY OF THE BOARD 
OF EDUCATION. 



Gash on hand January 1, 1914 $ 125,069.63 

Estimated Miscellaneous Receipts, Sale of 
Old Iron and Furniture, and Rentals of 
Assembly Halls and School Property. 15,000.00 

Cash on Hand January 1, 1914, 
School Fund Income Ac- 
count, (back rentals) $ 815,087.13 ' 

Less amount to apply to in- 
creases under schedules 
adopted February 7, 1912, 
and due during the year 1915 



08,000.00 



i- 

4. *te1?wrra?fefa State School Tax, per 

5. From Rentals of School Fund Property 

6. From Interest on Investments 

7. From Tuition Fees — Non-resident Pupils. . . . 

8. Miscellaneous — Corrections in Pay-rolls, etc. . 

9. From Interest on School Fund Income Daily 

Balances 

10. From School Tax Levy, 1913. .$10,383,742.40 

Less loss and cost of collection, 

4 per cent 415,349.70 



407,087.03 

^^rgf«379^.00^ 

646,000.00 

55,000.00 

4,000.00 

2,500.00 

5,000.00 



9,968,392.70 



Total 



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CO ■^ lO CC 



CD t-- CO to C 



[x3 -CJi 
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26 





BOARD OF 
EDUCATION 
APPROPRIA- 
TION. 










































































3 

X! 


Total Amounts 

Expended, Jan, 

1 to Dec. 31, 

1913. 






















o 












CO 

p 




-*< 








"a £ 
S.Q . 

a Cr-T 
3 caco 

i - 




o ^ 
cc 


S S 2 S^ o 

<^ C5 ^ ^ oc 

^ CO '-H t^ 


CO coco t- ^ 1-^ 

p p »0 00 ^ C; 
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CO 00 
GOp 




en 
H 

<: 

a 

cc 

<l 
^, 

Pd 

<; 

Ph 

w 

Q 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 












o o 
lO o 
OO -* 










s 

1— 












p 




s 








1 3 

H ■ ^ 

J|l 














































<1 "^ 1 












o 

CO 


8 












o 














o 

O 






C2 










*o o 

^1 
























































FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


PL, a 
H;S 

P 


a 

1 

^^ 

gpq 
o 


o 

m 

o 
<; 


1 

S 


i 


1 
o 


> 


SPECIAL AND MISCELLANEOUS SERVICE 
(OTHER THAN PERSONAL): 
Bureaa of Purchases: 

License and Insurance 


1 
.9 ^ 

P5 


& 

-13 

a 

1 

o 


c 
3 

C 

£ 

g 
3 

CO 




"ci 


H 
fa 
■< 

Q 
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5l3 ■ 

OP4 . 

^-: 

CCQ ■ 

fa : 
>-Je ; 
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23,: 


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p. 

3 
CO 

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p 
1 

o 

o, 

3 


1 

g 

5 

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<! 


-ii 


3 

1 


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1 

3 
CO 

c 

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b 
C 

'5 

1 

'o 
o 

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CO 

'o 

£ 

3 

pq 


"ci 


Ph 

!=^ CD 

oi 

OCQ 
W 

o 

CO 


I 

1 






















H 




fa 
















CE! 


















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ij 











27 



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t^ O CO o •— ' OS iC T— I 










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< Q 5 ^^^ 02 =? " o 
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3 3 -*i = 



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28 






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CO 00 00 ioi>. 
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COCS CM coco -^ 

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000000000000000000 
00000000000000C3000 

000000000000000000 

00>"r)HO<X5TtlC-l<00000«3"^TH'^00'^0> 
O O^CO CO lO -^JH CO CM OOOSCCCOiO-rt^fMOOCO 



H(M^.-Hi-H,-H(M^r-(- 



H CO <M ^ --H r-H CS) Cq lO 



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60 ( 






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^1 fi^ fi^ -1 -^ M -T "t ■^.'^ n. ep aj^Q 

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3000000000 






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O0)00eo-<S*0>CV1CD-^0000 

oc^ioooocooosoot^o 



i-HC<itOT-Hoo^HC<ic:)coc<i^H 



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3SE g. 



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p.^^ 2-M c 



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3-^.2.2 2 2 g S S-HS o 

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= OHHk3>-1 



3 3 3 



31 



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33 



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3000000000 



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34 






























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1,440.00 

6,904.75 

512.18 


















/ $2,400.00 

720.00 

3,250.00 

y ' 240.00 

$6,610.00 




$4,000.00 

1,440.00 

6,500.00 

480.00 


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38 







Total Amc 

Expended 

1 to Dec. 

191"?. 





M 


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3 e-JcO 


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40 









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CHARACTER OF EXPENDITURES 

UNDER 

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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


Q 
2; 

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S 

1- 


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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


2; 



g 

02 

2; 

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Pi 

Q 
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C 

Ph 

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2; 
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2 

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CO 



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pa 

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2 


c 

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B 

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CO 

cf 


S11.39 
11.53 


s 


o 
o 
d 


Oi '* cocq c^ 

<M O — . (O — 
CO CO iO <M t^ 










s 

d 


8 

CO 


o 
d 


o 

CO 

s 

CO 










o 

CO 

f; 


o 


d : 


s 

CO 




s 

Si 


oo 

53 


88 






m '■ 


O 
CO 


s 

d 


s 

o 


8 


8 


O Q O 

o> o t^ 
oj cod 

iC CO 

(M CiO 


8S 

CO_(M 


i 














- 


- 


- 












Household Arts. 

*SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 




"o 

1 

o 


Physical Education. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


J 
1 

■€ 

[i 

1 

1 


,2-< a 

J5 


E 
c 

j: 
a 

CO 

_!. 


c 
1 

o 

e 
c 

Si 

a 

o 


<w 

JO a 
U.W.S 

OSS 

Z-ilW 

i^ 

< 
UJ 

a. 
O 


C 

o 

Oh 
Q 

H 

K 
O 


o 
> 
Pi 

02 

P 

o 

z 

02 




a 

CM 
Ph 

?: 

Ph 

►J 
O 

o 
w 
o 

02 


c 

o 
sz 

a. 

o 

c 
o 

2 

e 
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1 


o 
o 

I 

o 

c/> 

CC 
O 
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Q 
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i 5 


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■< ^ 








»t; 










o 


o 

9 


o 


o 


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113 






o_- . . 









o_r en • 



O M t^ T-l -<J* O 

o i^ 1-; r^ o o 

^ ■»* -^^ CO t-- ci 






oooooooo 



) i-H 00 CO t^ (M cc -^ 



ooo oo 



Oi i-" C 






s^^ 



CDOO'OOOOC' 

opppopop 

OOiCOO»000 

ic "=0 CO o "tJt— o ca 



lO o o o o 






ro 






M 



S K W -- 



2 w 
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(^4 






3 D 

E ^ 



1HH 



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I 1; 



2§: 

HP 



■a o 



■^5 



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g, &<; 

S-e go;' 
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c 
<; 

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'- — CO 



S as- 



.Km 

:2& 
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■<:a2 












..la 

Oh 

^ g 

Qh4h 

ta22o 

S§dQ 

i-ipz 






O ^ (M 

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114 











































CO 


s 

o 


oo 
5- 










s 
s 

1 




1^ '-' 


o 
o 


CO CM O — CO 

^ .^ lo.,^ p 

•ra CO CM COt^ 

c<i^co cc_.-< 








o 

i 


o 


CO 

5 

m 










C3 

CO 
CO 

1 


CM 

oi 


§ 

CO 


o 


oo 
oo 

p 


s§ 

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CM 00 




g ; 
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« : 


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CO 


mi 


o 


S §2 

^ oco 

CM 0» 


oo 

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o 
o> 

to 


o 

<D 
00 














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Household Arts. 

*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 




1 

T3 

= 

! 

o 


Physical Education. 

*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


c 

-a 
W 

J. 


= 

c 

c 

"5 

3 


Q.<: cs 

11.W.S 

1^ 

^" 
oc 

UJ 

Q. 
O 


C 

o 

Oh 

Q 

z 

<; 

<; 

O 

13 


o 

g. 

CO • 
CO ■ 

ii 

«i 

§z 

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i^W 

HO 
Cm"-' 

CO 




CO 

i 

p 

CO 

H 
Z 

Ph 

O 
O 

m 


c 
cs 

5: 

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£ 

a 

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c 
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o 
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J 


_l 
O 
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o 
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cc 
o 

u. 

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H 

o 

1- 

a 

z 
< 
cc 

C3 


CO cc 


J) 






■< -j. 










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CO 


o 

ci 


o 


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t^ ^ 



OOOOOOOOOOO lO 

poopooopooo p 



OOOOOOOOOOCD 



3'^tO«'MOt^(MI^C<IirO 



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^CC-^iC^'^CS^-^C 



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W<HHH 
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115 



til 

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I 

3 
XI 


Amounts Expend- Total Amounts . 
ed, Jan. 1 to Dec. Expended, Jan. 
31, 1913. 1 to Dec. 31, 
1913. 












to 




CO 


CD 




i 




CO 






10-* pooo 




"" 


CO 


lOCO 




§1 


05 

T 

H 

<; 

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Q 


III- 












o 
o 

6© 






S 




i 


si 


o 

CO 

00 








oo oo 
op -d;^ 




O O 

o o 

00 CO 




o 








i3S 


oo oo 
pes op 

O O oi -^ 
»0 O ki^ CD 




o 
p 


O CO 

§5 *" 


u 


CO 
CO 


i 


o 
■o 




o 


g 
^ 


§ 
^ 


00 p U5 ■ 

CO 00 »o : 


o o 

-1 














., 




















- 




FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


C 

t 

p 


1, c 
, e 

;^ 
"J 

c 

c 
c 


m 
M 
pq 
O 
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O 

Q 

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c 
c 
p: 

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c: 

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c: 

p: 
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1 


c 
c 

c 

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X 

c 
c 

c 
1 


.1 


O 

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Q 
2; 
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?-< 

c 


o 
g 

t 
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2c 


1 
i 

c 


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H 

« 

Q 

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.=?--2c 


c 
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1 

1 

c 
r- 


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Q 

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h£ 
^^ 
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■2^2c 
o 

I 




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c 

1 

i 

H 


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Q 

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g<;z;6. 

>.* 

f 

Q. 


: 

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c 

1 

>. 
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PL^ 
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c 
: 

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s 
c 
u 

c 

1- 


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cc 

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0. 




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C 

p: 
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p: 

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> ■ 
s^ : 
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PL, 


1 


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b£ 3 

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^ 




c 

>^ 
c^ 












c^ 










11 








CO cv- 
co c^ 


c^ 
c^ 








CO c^ 








c 

cr 


4 

c.- 
c^ 





116 















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c> 
















r- 








^3 


t n 






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(M »■ 
























M> 
























































w 


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OC 
























m 






c> o 


c= 


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ff 


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P-i 








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ll. 






c 






o 


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HK 




1- 


2 


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fecc 








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cc 




1- 


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o 






















c5 

cc 


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CO 

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o 
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$6,180.25 

$44.02 
19.62 
40.09 

13.45 
38.25 
20.37 


c^ 












o 

CO 

i 






















ll 


»:■ 




o 


pc<i 

i 


$ 780.00 

1,512.00 

741.00 

645.00 




$3,678.00 

$31.80 
8.00 
15.00 

3.60 
9.00 




8 

cc 


1 






ss 


o 

o 


$1,300.00 

1,260.00 

1,235.00 

1,075.00 

41.00 


$6,171.00 

$53.00 
13.30 
25.00 

6.00 
15.00 




o 


o 




8 

o 




8 

o 


:s 




2 — - 




■o 


























(EXPENSE OF INSTRUCTION). 
Principal's Office. 

SALARIES AND WAGES: 

Principal 


1 

1 
c 

> 

t- 

1 


i 


Q 
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2-< 

c 
O 


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rt 
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s 

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Pi 
Q 

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hw 

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3 
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M 

c 

1 


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CO 

a 
o 

o 

s 

c 

o 

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c/i 

W 

m 
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o 

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m 


1 

§ 

M 

C 
X 

1 

1 


e 

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a 
& 

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3 

a 


"ci 
O 

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Manual Training. 

*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


c 


Household Arts. 

*SALARIES AND WAGES: 
EDUCATIONAL STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES. . 




-5 

1 
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117 



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85 



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118 



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BOARD 

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69 


















- 












Manual Training. 

*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
ANn ftCTENTTETC SUPPT TES 


1 

1 

c 


Household Arts. 

*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


^ 

s 

£ 


"c 

C 

1 

C 


Physical Education. 

*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


c 
,c 

"S 

:: 

■a 

1 

C 


c 
c 

z 

e 

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C 
Pi 

o 

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bag 

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fe 


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t: H CO 

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2g o 

g; fc S5 Q 

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p 



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CDOCJOOOO':=JOO 



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130 



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l-H t- ^ 



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o o oo o c 



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o o oo lo wic^ 

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C C-H 
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o>o 

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c-jSoooi 




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pL. 
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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


§ 

a 

Q 

CO 

o 


C 

m 
i 

£ 

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c 

3 


3 

t- 
c 
O 
J. 


o 
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^SALARIES' AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES _ . . 


fc 
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a 

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*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


P 


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c 

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EDUCATIONAL, STATIONERY, DRAFTING 
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e 

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a. 

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Q 

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2 








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132 



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c^czjciiooooc:) 
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or—cccocooooT— I 



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o o o 
cooo 


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2;?55 


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p p p p p p p p 
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F EXPENDITU 

VDER 

D ACCOUNTS. 


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|x ^ 






















Of-HWrc 

p-^o 








CO 










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n 




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CHARACTER 

STANDA 


PJp 

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sis 


1 

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1 


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grX' W CQ 




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a 




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■< ^ 'J^ 






-icJS 








c^i c! 




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(>) c<i c\ (>) 








ira ir 


















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0=Sh3 



H C^l C^l t-( CO 



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p 
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oooooo 



CO i-^ to »o c 



o o o c:* o o 
o o o ci o p 
O lO C5 lO iC -^ 



OOs OSOO t 



CO CO T-H T-H c 






ooo oo 



CO CO »0 CO CO 



1 IC CS IC CO 






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II 



"2 o- p. 

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oH E= 



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2^ 
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w a ^j 



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4: ?^ W 






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00_ 00 --H 




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XIZATIOX UXITS 

F EXPEXDITURE; 

XDER 

D ACCOUXTS. 


pq 











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pl 
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lOXS, ORGA 

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Manual Training. 

*SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


fc 

C 
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Household Arts. 

^SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 

AND SCIENTIFIC SUPPLIES 

FUEL 


"3 

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*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 




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Manual Training. 

'SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 




IHouselioId Arts. 

'SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
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*SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 
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*SALARIES AND WAGES: 
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c- 

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Household Arts. 

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EDUCATIONAL, STATIONERY, DRAFTING 
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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

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Kindergarten. 

SALARIES AND WAGES: 

Teacher _ _..._..._._. 


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EDUCATIONAL, STATIONERY, DRAFTING 
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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


P 
Z 

C 

i2 


C 


1 

c? 

1 


c 
i- 




< 

P 

>h" 

Pho: 
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2p: 

HI- 

^- 
coc 

1^ 

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P" 

W 


J 
J 
t- 


Manual Training. 

*SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY. DRAFTING 
AND SPTP,NTTT?Tn STIPPTJFR 


c 
'5 

1 


C 
Z 

H 

PS 
p 

z- 
2p: 

!<ccc 

Pl:^^ 
z;^2 

i* 

X 




£ 
1 
"c 


Physical Education. 

*SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 

AND SnF.KTTFTr STlPPT.TF.S 


c 

> 

p- 

1 

"c 


ii ■ 

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oj<:m 
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s 

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3 

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1 
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p 
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225 



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board 

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approp: 

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FUNCTIONS, ORGANIZATION U: 
CHARACTER OF EXPEXDIT 
UXDER 
STAXDARD ACCOUXTS 




|S 








WW 




pHcc 
Wtt 










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1 


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o o o <o o to to *o o »o to 

CD •— CO CO O t^ "M l'^ O t^ t^ 
40 CO Ol Cvl ^H O CI CC GC 'T) CI 



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BOARD OF 
EDUCATION 
APPROPRIA- 
TION 






























































cn 

« 

3 

W 
Ph 


Total Amounts 

Expended, Jan. 

1 to Dee. 31, 

1913. 












°. 

o 




o 

S 






















O CO 


O 


5D-* 




o o 




- 






en 

^ S 
Q « 
P. § 

o - 

p g 

O 1 
pq w 


7 

1 

<! 
H 

PL, 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 










s 


s 

CO 




o 
d 


s 






ii 






M .05 


»o o 


s § 

d t^ 

lO CO 


s 

00 


O 

d 




s 


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o 


>oo 
do 
toco 


M> 


i3j 

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a fc, 0- 


CO 


8 g 


o 

CO 


i 




o 




o 

CO 


"•> 


M 


§ 8 g 

d d .(5 


o 
o_ 


S §8 

1 -" 


S 

5 


o.o 

^1 


- 




.. 


















- 






; 


^ 


g 
E- 

Ed 

I> 

CO 
(M 

i, 

§1 

§1 

1 


FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UXDER 

STAXDARD ACCOUXTS. 




H 


i 

c 

1 

1 

< 


1 


Q 
>-| 

IS 

<'^ 

zg 
2r 

da 
p-< 


c 
t; 


Manual Training. 

*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


hi 

'S 

c 

J. 


Household Arts. 

*SALARIES ND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 






Physical Education. 

*SALARIESANT WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


a 

-a 
W 

a, 
1 

3 

H 


W 
C 

Q 

_:2 2 
cs-a;H 

J3 
3 
<0 


z 
q 

IS 

§S 

Pg 
^< 
w 


CQ 
O 

O 
Q 

E-* ,„ 

<: ° 
Km 

S' = 
g^ 

O 

m 


a 

c 

! 

"o 
H 


Total Expense of Instruction 

(OPERATION OF SCHOOL PLANT). 

SALARIES AND WAGES: 

Ensineer-Custodian 


^ 


"o 














4 


























c5 c5 










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228 



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cqcqcq C300O 



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S L^cK 1-^^'^ f^cc 



M O 



CO coco 



oo SoS 

OCOO OC OG CO 

coco cccoco 

C^ CM CM CM CM 



230 



■* — ■ 



t-cooo 




00 00 "^ 


IOOjC^ 



-OOCOOOO 



' t^ »o o Oll:^ oo C<| 
^ to i>- CO r- »o -^ 



ooo oo 



OOOCDOOOC 



_ J cvroiO(>3oc 

lO CO C^ C<1 CVI 03 t^ 



300 00 



< (M '^ OJ r-< r-H t-l 



iw 



JO 3.5.25. 
)S-3 g pKi 



^m 






-oS-c 'c fee 



:hhhhhhh<^ 



•E::25 



3^'-.,-^ „- -3 









DO 






«-< 



OJ2 
DO 

QOJ 



COO;a 

2:<(;o 

— "^DOH 



O Oi OS O O Oi 
CO CO CO OOCO CO 
(M C"! fM C^^ Ol Ol 



Jh S;>5W P^ -i- 



COCO 



231 



BOARD OF 
EDUCATION 
APPROPRIA- 
TION. 




























3 

I 

« 

H 

3 

PL, 

><! 


Total Amounts 

Expended, Jan. 

1 to Dec. 31, 

1913. 




CO 


00 

o 








CO 
CD 
CO 




-a o 

B fd-H 
p an 

1?: 






OOO OrHOJ 
■W rt P rH t-. 

t-^r^ *ooco6 

COM r-<OOU: 

1 u 




7 

J? 
« 

Oh 
O 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 




o 

»3 


CO 








en 
oa 
«9 


CO 




o 


oic 
W3 


I Sg : 

5 oil-, 
q CO 

^ ■: 


30 
OCT 








o 
m 


«0 IOC 

r- (MC 
eg oJc 

<» l^C- 

o cf-a 


5 lOO 


■oco 

K 00 
OCT. 


in 

od 
ir> 
oo 


OS 

oo 

tM 


^ a 
o.o 

^1 








^^ 


<N 












FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


Physical Education. 

*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIEXTIFIC SUPPLIES 


1 

w 


= 
o 

M 
UJ 

1 

1- 


(OPERATION OF SCHOOL PLANT). 

SALARIES AXD WAGES: 

Eneineer-Custodian 


e3 


> 

i 

« 
o 

Ph 

Q 

w 

H 

3 


H : 

o . 

> ■ 
« : 
w ■ 

m ; 

CO : 
G • 
o : 
w ■ 

sw 

i 

^g 

WOP 

CO p 


:co 

■ S 
•3 

:p 

CO 

::^ 
■-^ 
■J 
;(^ 

^£ 

4 CO' 


c 

OL 

"o 

c 

o 
c 
o 

1 

o 

o 

1- 


c 
o 

X 

o 
en 

CC 
O 

Ll. 

— 1 
< 
(- 

o 
1- 
a 

Z 

< 

DC 






ti 3 


CO TO 
IN CM 










o 

< 


o 
O 

CO 


cic 

CO c 
IMO 


20 

is 











ooooo 



ooooo 



lO^HCO co^ 
C^ CO CM C^ CM 



^HrHCOt^^H 



■r ca :^ 






232 



03 OiCO OOCD O I 



CO r-H 



-»OiC OOOOQO 



ooocicjoc; i 
p p O O C) o o 
o o ic cf O »C . - 
r- lo -^ o to cc 05 

O CO CO ^ O '^■ 



ooooooo 



H ,-H o O 00 t^CO .t^ 



CO C-l .— I T-H (M ' 



oo<o oo 

oqpp oooq 

06 Oi OS TjicO 

t^COCD CO Tt* 






2m 



• o 









a.2Q 

^ t3 -^ t/3 CO to 

'h St: gS; § 

s'" o 

5 m 



c^S 



W 

a 

<; 

Q 






Oh 
oS 



est!'-' 



OK .s E!::?on 



I «-< 



_cz:'&-l 



coOh 



•i:co2E 






000 000 

C^ f>\ 01 C^l C-) CI 



i! -? 
§ s 



:43 



233 


















C t, fe 
3 O g 

<r1 1' I 



o o 



p 

<m 

&-> K 

2g o 

N W g <^ 

S &. X Q 
<ij o tJ « 

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ft M 
t3 



m^ 



pew 



ooo 



cc tc oq -^ CO c^ 



<OOOCDOOC><000 



".r-Gft-rt^OiCMCOt^COTti 



CIJCJOCDOOOOOO 






ooo oo 



ooo oo 



1— (CSIt^CDT-MCO'-lt-Hr-l 



yil|i 



JHH 



tHHHE-i&i-a: 



2w 






g-g OK. 
■7^ 2 ?Wf 



:'-^m 



&'2 

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;0~^ - rj 



:P"^ O 






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C] C^J C") <M C^^ C-J 



234 



■OCD (M r^ 



OIMOCO 



ooo 



.0& 

■oS 






"S 'S cc ^ H 



• ccOS 



2g 









CC 00 ^H *0 



Wh 












« o 



4^ 









235 






i a . 

3'-5C<5 






^ a,-*-- 






3 rt CO 



m »c f-H :o CO »c 

GO »o t^ c; 1-H C5 

O O CJ CO ^* CO 

O CC O CO (M d 

>0 1-1 T-« 









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3iococoi>-oiira'-' 

: !>• lO ^O ;D (M »o 



o<o o o o 



1-H Tj4 cc CO "O 



S ^ fe 



o o o 

>0 CO 



oooooooo 
oooooooo 

O00i0io»0»0^ 
T— iiOi:DCOCCIt--.CMir5 
COCVJCNCN'-hOCIt-i 



OOO oo 



i-( CO r-l 



CO i— I O CO ^ (M 1-t 



2 H 






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cc 



Z = H a S^ 
t ." -i: Ph H - 



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3j3 ja_ 






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Qt-i-ts g pa 



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;0~-S »f -S 









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'7'-?'-? 

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236 



IC >0 CO t 



CO »0 00 t^ — < 
coco CO o •* 



W-K 





H 


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m 


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£9^ 


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£^ « 




'/', 


n<! a 




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s 
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i«'J. 


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HHCHO 

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W P5 



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;SraO 
2: ^ 



It f^ .s 



K O H ►J O 



s ^ 



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1-1 c/:j fe :yj — 



S in S 







237 



o - . . 






a a,-i 






03 


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1 

63 


Hw'^ 


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S 


■i°^ 


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w ^2 


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H-l 




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IP 


K^ 



:oOGO CO t^ -^ 



o o o o c 



C t^ t- GO OO C 



ooo oo 






OOOO'OOOOO'O 

ooopoooooo 

Or-H00tJJC0t-I>.(Ml:-O 
»0 CO CM C-l (M O C: oo -X) CNl 



CD o o o o 



■((M'— ikOI>.(M.— iT-ttM 



m 



U.l 

H p:; 

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N w g < 
?^ fe fc; Q 
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TO 

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Q 

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CO 



</3 occ p. 5 












riPn 



— w 



'p.'S.^ 
ft p.-*i 

OJ 3 3 

13 2 ='^ 

go 

o<og 
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W CI 



"2 o- ft 
g P.5* 



:^«i 



pinCCp 



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pdco 
gpL, 



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1"^ 



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www 

CO CO CO 
'rt< -* -rj^ 
(M CM CM 



238 



O GO =0 I 
C-J »C CO 

<» too 



OOO 

oo o 
o»oo 
CO o r^ 



So- 

03 3 

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p 

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pice 
Op-i 

"P-. 









o o oo c:><:2 



oooooo 

p op OOO 
to O O »0 O' lO 
CO O U-D f^ >0 05 

CO Ta o oo t^ 



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2o£m 



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p-tJ 

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<z;5- 



S . p: 2 g Q f5 3 S 



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pi<s 

tsgo 

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s^P-i 

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K ffi O E^ '-' ^ 

okcwb 

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OO a = g 






239 



■=25 



o - . . 

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c = t^ 
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■* 1^ 









ooooooooc 






ooo oo 



■^ (M -^ (M CO 






s-^" 



oooooooooo 
oopooopopp 

Oi— icocccsir---if:;ocsio 

lOCCCSKMi—OOOOt^i— 



ooo O O 

o cc. i>- op 

i-H CC i-I IC C^ 

c; -rfi 00 CO ic 



H C<I CO CO --H »-( i-« r 









O H 




S5 
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N W 




<: 








2; fe 


'^i 


Q 


<J o 


p 


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-r^ 


« « 




Q 


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£2 o 






^2; 






t=) 






(^ 







tr Sm a. 

u. <»<!P-( 



3 c« CS !3 



03 ti 



PK 



~ = Q 

p. a^ 

. . ^ g- §^ 

P:ScEt»co 



<:p 












2.1-J 



2h 



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30 fcd 



^ -2 



l35 www 



Cq CMC^ C<1C^ (M 



240 









■t: <; " ^ ^ 



Ed 

(vji— iH 



-T, SHE 



oco 






• CO CO 

;»-H CO 



•H 
:Oa3 

.h" 

— ' G '^'^•Ca- 

O 5^ r^- c- >^ ' 



-' -s S 

■ hO c — ' 
-rvjCS o < 



< 


1-4^ 


< 


>^, 




55: 




I" 
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CO S = 2 



241 








^ d „ 








3'-= CO 




o - • . 


CO 


GV, fe=" 




talA 

oend 

"toD 

19 


1 


OT 

W 


HW 


K 






to 




H 


C 05 




g.P . 


Q 


&oE2 


>-; 


w*^S 








c drt" 


w 


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^-B 




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"a cac" 










02 





oooooooo 
ooooopoo 

05 !>■ OS CO '£> CD »0 



oo 












oo 








^ 




M 






w 


WD 





ooooooc 



JOOC-CJCD 



J lO O *0 r-^ 



iO(MCNt-(0005t- 



P 

2 w 



CO 

1^ 

N W g <l 

^< (i, >^ Q 

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<! 






P 
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-OWE P 

o=i5H 






ccB:; 2 = 3 

h4^ g M c 
<<0 3.S.9 

H^ SP M 



pq 
b 



&5 



2w 



CO 



P^ 



<t; o S o 
Km i^ 

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a:' H Sg- 



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cS 



± sw 0. 



C/f O r^ 

-=dpo3 

3CCW 



^;:^;i' www 



242 



OOoO 
Ci CO il; CO 



ooooooooooocr'OO 



OOOGCCOC^I^COCOr-iiCT-HCiCCCO 









EJHPh 



I^SgS 



c ui -f; — ^ »— I 



W i: 






Ory: 



'W 






% ^ 



c/i i-J Pm O; 



■=> = = ?! 

IM iM C^ C^^ 

lO >0 «0 lO 
C-1 C-1 -M C» 



oooooc 



^ OCDOOOO 



«r-< . Ol 



lO o:) oi CI r^ T-H ^H o o 05 OS CO cc t^ 






Or>^.= «^ 









243 



I'm SS 






.■.-2 



■2 '^^ 



gS'3 




opo 








M g-g 


<yi> 


»;Sa. 




§S| 




Ii1 








<irn 






CO H 






H « 










CO 


2 w 




o 


5 t<t 


cc; 




N H 




<« 




w 




S5 fe 


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u 


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n 


K 


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< 


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2^ 








M 


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a o 






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tJ 







-lO lO o o o o 

OOOCCO C^J o -^ 

tC (N O cvi t-^ *o 

oooooo c^i coo 



c c; o o o 
■^ o o o ^. 

I>^ CD Tji -Tin ■^" 






pCQ 



:S = Q 






-^ -/■ C3 



2w 

?ipH 



J- SS H J- 



Pi 
<:^p-i 

"co2g 
5^« 



<1^Ph 

■H gj«2 
•S £;<t:o 

^ »^2^ 



Pi 

52W 

d<;p^ 



■< .^^?=2 -S 

o "^ CO O w — 









CD CO CO CO CO CO 



244 



? -— t C-J OO 1— ' 

o i-; o r^ »iO 

o o: -zd oi o 









i?!--?QS 



>P 

«o 

0002 



2 = 95; 









CL, 



h-Oi po 
l-^CO fi(CC 



O O O o '^ 
C^ (M CM C'^ CNI 

<6 wJs 



C^ <M CM <M CM 



TJ^ Oi ■^ ^ o •— ^ 

»-< id o^ '-H >o o 

CO CO CO Tjltoco 



gopoooopoo 
--:cD^»o»oioooiOkO 
^io-^"rjH.-HCM»or^<— ICC 

^t^t^CDCO»r3-*00CM 



ooo oo 



<^OCDOCD<00000 



OCDCOt^CMt^tOCMt^CM 
COClCMOOOOt^C^COCM 



ooo oo 



^H CM tri CM lO 



Ir-li-HrtrtrtrtCMCO 



■55 



m_i-HOq .ti- oji-H'; 









3 C3 03 



C3 C3 ~ 



t-1 
2w 












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<0 3.H £K 



m go CO 



lO lO >f3 lO to to 

»o to »o to to to 

Oi C-A C^J (M (N !M 



245 



BOARD OF 
EDUCATION 
APPROPRIA- 
TION 












































2 

H 

3 
fa 

X 


Total Amounts 

Expended, Jan. 

1 to Dec. 31, 

191.3. 






s 

«« 


CO 




1^ 
*0* 














CM 
«9 


CO 

m 


■a c3 


« 


•^ 


CO 

o 








00 
•0 

00 






7 

H 
< 

a 

H 
m 

< 

H_ 

H 
« 

Ph 

fa 
O 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 






o 
o 







i 












«9 


Vi 


o 

[V] . OS 

ill 


»o 




o 
05 


000 
000 


CM 
4/^ 




gen 3 


00 




m If) 


00 


CM 000 

•» OC Thc^i 


gggg 
CO,-^ 

cm" 


5 


CC 
00 

6S 


O O 

^1 














«^^ 


CO 










FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


Household Arts. 

*SALARIES AND WAGES; 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC .SUPPLIES 


t-l 

fa 

fa 


< 

5 


Physical Education. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPIJRS 


c 

1 

1 
> 


c 
c 

u 

c 

1- 


o-te: 

og 

< 
IE 
LlJ 

a. 



% 
(- 


r 


T 


1 

> 

a: 

K 
K 

C 

Ph 

c 
<i 

H 
< 
K 
ffi 

C 


fa 


K 

£: 
P- 

ai 

1 

c. 


c 
HI 

"o 



c/ 

a 
_c 

c 





1- 





X 

<J 

IT 


ll. 

-J 

Z 
< 














40 IT- 


















cs 


c 




c: 











o p p o 

O 50 Tj^ CO 

»0 QOfM <M 



0000 
p ppp 

o o o »o 



.-Hrt "^ CO 



^ ^ 






o 

Q 

^; 

.<! 
Sec 

■- W- 

co<:E 

^02 



3 J3J3 



246 



5 t^ »J^ t^ ^1 Oi 



as ^ 



00OOOC3O0OOCDC5 

opoopppcopop 

COOOi:DiOiO»O^COOOOO 



t3O000<00CDOO00 



^H^H^HOcftosoooor^t--; 



ooo oo 



o c: o o o 



3 J? J= 



03 03 






Pico 
OP-, 



I g 
3« 



.§JQ 
an o : '3.'d.5 

[i, O) 3 3 , 

■ Q<; o 



Q 

— -£ <! 

O CO 



Pico 



p 

2o 

is 



>< 

Pico 
OPh 

^%^ 

^ s 

ra C'H-' 
El^Hco 

= coW 



co^r; 

■cWt^co 



Pi CO 

OP^ 

-«lcoo 

■■Sa:2o 

•ricc W 



33 WWW 



CD <» iXJ 



247 


















S '^ & 



Q 
^«: 

^ « 

2| § 

^ ^ a' '-^ 
S H g <H 

??; fa J< Q 
<i1 O p ai 

O W t5 
^3 



2^ 

fa 



02 



O c 






:;phO 












6 = 



O -2 



4: ?cc w m Jh 






•-a o 



oo 



^ ■* .-H 

<i1 1-4 M 






oo 

oo _ 
o»d I lo 



^-*T-H C^ 






"Own S 



24S 



Tj^-^CD C<IOi 



CO 00 O lO o o 



ooooocoocoooooooooo 



o o o o o 



»ot^^Hooo;urcootc>oc»OQcOT^CTJ'doo^^ 

. ■-■- 00^^»003-^COTt*t-H 



(M T-H ^. 



;0000000000000 



ooo oo 



J O CM O t^ (M CJ t 



oocfto oo 



T-H CM (M t^ T-H C^3 r 






,^<:hhhhhhhe-hh 



J B 



HHHt-HH-^ 



2w 



1 Q«^ O 

o w m 






So ^ j 






— w 



ddOpa 

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to 












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249 



BOARD OF 

EDUCAflON 

APPROPRIA. 

TION 




























7 

1 m 
H 
« 

H 
Q 

PL, 

><! 


Total Amounts 

Expended, Jan, 

1 tn Deo. 31, 

1913. 






c 
o 
o 

6% 










CO 








o 
o 
o 

<M 

m 






T 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 






o 

i 


o 

oo 








in 

*9 


CM 

e 




O 


§ 


•oo 

S^ : 

cm" 


So 




.|2| 


o 
to 


CO p 


1 


o oo • 

p lOO ■ 
CD COIC ■ 


= o 

30 -^ 


o 

i 

4^ 


CD 


No., of 
Positions 






- 


- 


- 












FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


Physical Education. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES 


.S 

1 

.1 

1 
1 


.ll 

SSI 

E< 
|to 

CO 


1 

S- 

c 

b 
£ 

CO 

1 
1 


r 

"o 

1 

.2 

o 

1- 


"CO £ 

z J 

OC 
UJ 

a. 
O 


> 
Pi 
63 

K 
O 

Ph 

Q 

is 

< 

w 

O 
3 


CO • 

w : 
o . 

> : 
rt ; 
::il ■ 
CO ■ 
CO ■ 

t3 • 

gl 

HOP 

CO pi 


:co 
■S 

.Pi 

•p^ 

.CO 

•H 

■2; 

■i-:i 
:eH 

^§ 

hCO 


C 

_rt 

"o 

o 

o 
c: 
o 

« 

O 
"5 
3 


-J 

o 
o 

X 

o 

Vi 

a. 

o 

—1 

15 
o 

1- 
o 
z 
< 
cc 
o 












CO 

■< 








o 
< 

CM 


o 

6 


CMC 


5S 



































o 

i 


















oc 

si 




















<o 
o 
o 












888 

Oioira 


S 750.00 
3,780.00 
2,223.00 
1,320.00 
1,230.00 
585.00 


OOO 

ooo 
oioiri 


o 
o 
o 


$1,260.00 

i,2eo.oo 

1,235.00 

1,100.00 

1,025.00 

975.00 


-- ; 


^ ^..^^^^ 


(EXPENSE OF INSTRUCTION). 
Principal's Office. 

SALARIES AND WAGES: 

Principal 


.a 


i. 

a 
V. 
C 

>> 

e3 
13 
CO 

"a 

a 

a 


o 

"S 

o. 

i 


CO : 
w • 
O ; 

^ ■■ 

P : 

^; • 

<5 : 

— ►J 
ffl<t! 
fcco 

c 


Km 


-a 




J3 





250 



1 '-» t- --H O-* 






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O CI5 o o o 



t- 04 Oi GC C 



2 00 CO to 



OOCDOOOOO 
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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UxNDER 

STANTDARD ACCOUNTS. 


Q 
<J 

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q; 

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c 

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1 

c 

c 
c 

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c 

■t 

1 


Manual Training. 

♦SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES 


c 

■f 

H 
"5 

J, 


Household Arts. 

^SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES 




-5 

c 

w 


Physical Education. 

^SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES., 


-5 

c 


c 
u 



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2 








c 


i 


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1 
















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C: 


cr 








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270 



























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$3,564.24 

8.70 

1,438.07 

266.73 












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271 



BOARD OF 

EDUCATION 

APPROPRIA. 

TION 


























































CO 

T 

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3 


C Jrn" 
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p 












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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


IVIanual Training. 

^SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCTENTTFTC RUPPLTER 


: 

u 
c 
'E 

1 

J 
IS 

J, 


Household Arts. 

*SALARIBS AND WAGES: 

EDUCATIONAL, STATIONERY. DRAFTING 
AND RCTF.NTTFTC STIPPT,TER 


- 

[I 


< 

i 




Physical Education. 

^SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
ANn SCTKNTTFTC STIPPT.TF.S 


1 

> 

1 

C 


a c 

CQ c 

_m c 

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m 

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§ 

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1 

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03 
P3 


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272 



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275 





fa 
c 

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T 

fa 

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Total Amounts 

Expended, Jan. 

1 to Dec. 31, 

1913. 










•* 








oo 


i 

5 




Amounts Expend- 
ed, Jan. 1 to Deo. 
31, 1913. 




C<5rt 




5< 








T 
fa 

<| 
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2: 
fa 

H 

fa 
Q 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 




o 
o 

si 




O 
O 


o 


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CD 








oo 




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$10,703.20 

$1,527.25 

241.60 

90.00 


m 
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oo 

00 






o o 
Ph 


















- 










FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


IManual Training. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES . 


c 
■j 

c 


Household Arts. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPTJES 


fa 
fa 


■< 
-a 
c 
j: 

c 

1 

c 


Physical Education. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES . 


c 

fa 


> 

1 


C 

1 

c 

c 
c 

u 
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in 

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fa 


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(EXPENSE OF INSTRUCTION). 
Principal's Office. 

SALARIES AND. WAGES: 


c 
1 

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■-s 

c 

< 


a. 

5E 
C 

1 

1 




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276 



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279 



BOARD OF 
EDUCATION 
APPROPRIA- 
TION 
































































03 

T 

« 

H 

3 

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Total Amounts 

Expended, Jan. 

1 to Dec. 31, 

1913. 


























1 
«« 



>o 
r^ 

CO 
TO 




«« : 






-a 






S14,566.38 

$112.90 
33.39 
35.35 

53.95 
112.83 
60.00 




















I 

2; 

S 
H 
K 




Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 






























§ 







CO 
8» 


00 


13! 


00 
00 


000 00 
p PP== °op 

CD -^ QC r^ rl^ 
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000 
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100 

mo 


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00 




Ir^rt 


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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 




-c 
^ 


c 


Q 
Z 

2; 

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H 

2w 
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Manual Training. 

♦SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING AND 
SniRNTTPin .miPPTJF,,'! 


• 
: 

.s 

c 


Household Arts. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCTRNTTFir; STIPPT.TRS . 


■ 

g 


"c 



Physical Education. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES 


a 
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g 

1 

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1 


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(EXPENSE OF INSTRUCTION). 
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m 
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3 
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H 
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Total Amounts 

Expended, Jan. 

1 to Dec. 31, 

1913. 











00 
00 




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s 

CO 

5» 










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05 
CC 

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3 euro 
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7 

H 
<; 
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W 

< 

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H 
S 

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P-, 

Q 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 





<M 




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00 

CO 

S3 

CO 


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c3 00 c: CO 

m ^d^ 
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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


Manual Training. 

^"SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


b 
C 

'E 
■5 

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c 

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Household Arts. 

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EDUCATIONAL, STATIONERY, DRAFTING 
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H 


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■< 


1 


Physical Education. 

^SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY. DRAFTING 
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(EXPENSES OF INSTRUCTION). 

Principal's Office. 

SALARIES AND WAGES: 

Principal 


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BOARD 
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(EXPENSE OF INSTRUCTION). 

SALARIES AND WAGES: 

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EDUCATIONAL, STATIONERY. DRAFTING 
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EDUCATIONAL, STATIONERY, DRAFTING 
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*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING 
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Total Amounts 

Expended, Jan. 

1 to Deo. 31, 

1913. 




















CO 
99 




00 
CO 


i 






o 
o 


CO 


Amounts Expend- 
ed, Jan. 1 to Dec. 
31, 1913. 








$20,917.00 

$144.82 
49.97 
53.64 

13.09 

119.85 

67.00 


S 

c 


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as 


o 

95 




7 

< 

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Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 




















O 
CO 




o 


o 




o • 

S : 


s 

CO 


CD 

1 

to 


Amounts Esti- 
mated, Jan. 1 to 
June 30, 1914. 


CJOO 
O to l>I 

CO O CO 

9© 


$13,436.00 

$139.20 
34.00 
59.00 

3.00 
37.80 




o o 




o 

CO 




q 




Amounts Estimat- 
ed for Year 1914 
— New Schedules. 


to o o 
ooo 


$22,46500 

$232.00 
56.70 
98.30 

5.00 
63.00 




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s 


No. of 
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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


1 
E- 




£ 

c 

E 
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1 


a 

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Q 

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Q 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 






§ 


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^ 

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CO 


o o o 
p occ 

CO OS 


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Amounts Estimat- 
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— New Schedules. 


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CM 

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No. of 
Positions 












- 








- 












FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

U.VDER 

STANDARD ACCOUNTS. 


Household Arts. 

*SALARIES AND WAGES: 
EDUCATIONAL. STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


E 
E 


< 

1 

c 

i 


Physical Education. 

^SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


1^ 

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Ph 

i 


02 

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■5<^H 
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1 

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330 



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ZATION UNI 
EXPENDITU: 
lER 

ACCOUNTS. 








02 
















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CHARACTER OF 
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336 



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NIZATION UN] 

F EXPENDITU 

VDER 

D ACCOUNTS. 




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IONS, ORG 
ARACTER 

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§ 

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$ 786.00 

780.00 

2,268.00 

3,70,5.00 


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$1,310.00 
1,.300.00 
1,260.00 
1,2.35.00 


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(EXPENSE OF INSTRUCTION). 
Principal's Office. 

S.ALARIES AND WAGES: 

Priiicinal 


o 
1 


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w 
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feet 

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357 












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358 



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359 





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! 

63 
« 

H 

3 

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Total Amounts 

Expended, Jan. 

1 to Dec. 31, 

1913. 




















6© 




CO 




CO 

en 
















O O 00 
O C3 CO 

CO M m 


00 o 




cdc^i 

lOiO 




T 

s 

►J 

H 

s 

t 
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Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 








o 








1 

C5 


o 

oo 




o 




00 






ill 


as 




o o o 
o o o 


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8 

s4 


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CO 


SS 
CO ci 

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Amounts Estimat- 
ed for Year 1914 
— New Schedules. 


oo 






888 

lO ic u;i 
r- (M CM 




o 

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CO 


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to 


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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


H 
CQ 
O 
►-3 

a 

Q 

CO 

O 


1 

1 

c 
c 



£ 
c 


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1 

1 

c 
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c 


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c 

12 


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C 

> 

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a 

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S 
< 


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fa 

Pi 
Q 

Op. 
^- 

P 
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1 


IVIanual Training. 

♦SALARIES AND WAGES: 
EDUCATIONAL STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLTES 


c 

= 
ca 

1 

"o 


Household Arts. 

♦SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


■ 
: 

h-) 

fa 
P 
fa 


c 
W 
i 


Physical Education. 

^■SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


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3 

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W 

1 

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1 

9 

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p o o p 00 p o pp op p ! 
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fez<d 




































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EDUCAT 

APPROP 

TION 


















































































































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T— 1 




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CO 


CO 






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7 


Total Ami 

Estimated 

1 to Jun( 

1914 






























» 




s 

CO 




































c 




(^ 




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c 




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1 






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ZATION 
EXPENE 
lER 
ACCOUN 


2:11 




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NOTIONS, ORGA^ 
CPIARACTER OF 

UN 
STANDARE 












£ 






.2 


Q 










<? 


c 


'Z<';z 




2;<2; 


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c 

a 
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1 
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al Training 

ALARIES 
DUCATIO 
AND sriT 


ihold Arts. 

ALARIES 
DUCATIO 
AND SCI 
TIRT. 


c 

1 

c 

1 


s 

3 

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tiJ 


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> 
1 


rmal. 

CLARIES 
Teacher 
DUCATIO 
AND SCI 
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CO 


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362 



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lO o o o 















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363 



BOARD OF 

EDUCATION 

APPROPRIA. 

TION 






















































CO 

7 

63 

« 

H 

Q 
"^ 

Ph 


Total Amounts 

Expended, Jan. 

1 to Dec. 31, 

1913. 




« 




E 




8 

uo 


K 
a 

•» 








00 

(O 

m 




-a A 
a £ 

S.Q . 

D C3CO 




=^ 






10 
•I- 


-^ ^' .!f 2 




7 

g 

W 

H 

g 

Q 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 




00 










CJ 




CO 

10 








i 


g 


[V] . CD 

els 


C3) 




p 
as 






CO 




gg8i 

CO CO 060c 






t- > 
3 R 






c^ 

a? 



CO 












8 


i 


$24,146.10 

$2,473.00 

72.60 

1,063.30 

196.60 





C5 

in 


^1 

Ph 
















- 


- 


- 












FUNCTIONS, ORGANIZATION UNITS AND 
CHARACTER OF EXPENDITURES 

UNDER 
STANDARD ACCOUNTS. 


Manual Training. 

*SALARIES AND WAGES: 
EDUCATIONAL. STATIONERY. DRAFTING 
AND SniENTTFTC STTPPT.IES 


c 

;- 

1 

J 


Household Arts. 

♦SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 
AND RCTENTIFTC STIPPTJES _. 






c 

J. 

c 
E- 


Physical Education. 

^SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 
AND SCIENTIFIC SUPPLIES 


J 

c 

1 

> 

P- 
1 


Swimming and Bathroom. 

SALARIES AND WAGES: 

Rathrnnm Attptidaut, 


g 

c 
c 

"S 
p: 

-c 

t. 

'e 

e 

IT. 

\ 

C 


c 


» 1 
1 

£1 

C 

u 

c 


OPERATION OF SCHOOL PLANT). 

SALARIES AND WAGES: 


C 

> 
p: 
6= 
a: 

p: 

^ 
C 
P- 

c 

< 
E- 

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w 



E 
£ 


pl 

P- 

v. 
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tc 
c 
a; 


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ci 

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cA 

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CO 
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364 



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BOARD 

EDUCATIO 

APPROPRI 

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BOARD OF 
EDUCATION 
APPROPRIA- 
TION, 
































































2 

H 

3 


Total Amounts 

Expended, Jan. 

1 to Dec. 31, 

1913. 


















OS 


o 


c: 
o 




o 


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S.n . 

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91.29 
97.25 

56.38 
140.38 
109.46 


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OS 

T 
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CM 
W 
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Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 


















§ 
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FUNCTIONS, ORGANIZATION UNITS AND 

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02 










ZATION UNI 
EXPENDITU 
lER 
ACCOUNTS. 


^1 


! 


> 




>H 






!» 






















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2 


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p:^?- 




















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3 

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p. 


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NOTIONS, ORGANI 
CHARACTER OF 
UND 
STANDARD 


ccg 




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<;a30 




-titer 


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Q.<(; « 




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m 

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3 -CWHoa 


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c/> 

OC 

b- 






3 ^ 
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— ►Jfat/ 


2 2 


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384 



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>— I »o CO ■ o: W3 



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^ o o ^ ^ ^ 
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385 



BOARD OF 
EDUCATION 
APPROPRIA- 
TION 












































05 

7 

« 
P 

2; 

H 


Total Amounts 

Expended, Jan. 

1 to Dec. 31, 

1913. 


CO 
CO 




°. 

o 

CO 


i 










m 



CO 
CO 

a 

CM 


S.Q . 

C CrH 
3 C3CO 

1^- 




s 

» 


GO Ti^_ CO p t-; 




7 

< 
S 

H 

« 
PM 

P 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 


O 
i 


g 


o 
o 

18 


o 

CO 

iri 

°i 

to 













CM 



CO 


'-i "^ "^ 

W • '^ 

J2 03 - 


g 


o 
p 
o 

CO 


oo 

co« 
c-f 


00 

pp 

OTt< 




■§Sl 

<! <" 1 


o 

i 


o 


o 


o 

1 


o 
o 
o 


o o o 
CD ira..^ 

CVJ && 
6I» 


00 

06 CO 
CO '^ 
COIM 







g 



No. of 
Positions 








- 


- 


- 














FUNCTIONS, ORGANIZATION UNITS 4.ND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


1 

c 
c 


Physical Education. 

*SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING 
AND SniRNTlFin SUPPLIES 


c 

-E 

f£ 

> 

P- 
J 


11 

£ ^ 
§Pi 

^^ 


E 
c 
c 

"S 

PC 
-c 

"a 
a 
'5 

a: 

c 


= 

.c 

= 

£ 
X 
HI 

i 

c 

1- 


'"cO a 

11.W.S 

2^ 

■ 5^ 
oc 

UJ 

D. 



C 

> 
Pt^ 

CO 

C 

PlH 

P 

z 

K 

a 
3 


Q 

> 
Pi 

CQ 

CO 



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JZ 
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OP.; 

go, 

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z£ 

Pi 

Ph 
CO 




g 

Ph 
Ph 

GC 

z 

c 
c 

c 

CO 


E 

a 

"o 
o 

a 

•0 
e 

a 
a 


c 
1- 


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I 
u 

O) 

oc 



b. 

< 
1- 

H 

Q 
Z 
<t 

cc 

C3 




ja 
K 
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1 
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XI 

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1 




"S"S 






05 cr 

CO cr 


















CO 





cr 
cc 


g 

5 

s 




g 

S 
^ 

































CO 

6© 










CO 










§ 


SS 






>oco 


1 




^^ 






(EXPENSE OF INSTRUCTION). 
Principal's Office. 

SALARIES AND WAGES: 

Prinoioal 




1 

J 
i 

<! 


c 

si 

C 

1 

J. 

c 
Eh 












CO 







386 



HCC CO-^O 



OO O t^ QO O 05 



ooooooooooooo 
poooooopopoop 



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CTD io o:> coo 



ooooooooooo: 



_ _ . 3 o r^ c>i t^ t^ t^ o 



ooo oo 



^H QC' 00 m CO O 



T-HOr-HGO^HCOtMr 



3 ce ca 



e3 c3 



C3 C3 



Sg 



a 



^P^ m §■ §-< 

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3o 3 1= OM 

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3CQ 



m 



53 -cen 












c 



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020 

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ooo ooo 

000000 (Xirjorxi 

coco CO cococo 



387 






6'S 0)^2 






e 


ni 


c 


3 


<: 


cs 


►^ 


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o 

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T-Hrt . (M 



oooooooooooo 



3CDC<I05Cqc0-^C<IO00»O 



oooooooooooo 



O^^SOCOlOCSlOt^lOOC^CM 
10eCC<IC>3'-H^Hr-H000050w 



^H^COCC^HCC^H^H-f^Cl^^H 



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li. _».<| (1, H < 



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3 a c3 






388 



1— i C^l CO CO OlO 

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389 



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02S . 








BOARD 

EDUCAT 

APPROP 

TION 














, 






















3>-=CO 










CD 1 in 


CO 

05 


S'S ojS 










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■<-ap,ai 














1 


sis- 














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12 


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NIZATION UNI 

F EXPENDITU 

NDER 

D ACCOUNTS. 


PdO 












KW 












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a. 


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CO CO »o ■<*< 



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— S^-i: si- 



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ca rt 



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1-i.^-i.t— . t^ 



OCOOQO 00 
COCOCO CO 



390 



00 40 



CSIiO OOTt^CC 

05C0 lO-^t^ 

COI>C lOCDCq 

OCO COt-HOO 

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391 






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CO CO C^ CO cc ci 
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COCOCO CQCCCO 



392 



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r^cc iJcc tacc 



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CO CO cc 
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coco cococo 

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coco cococo 



393 






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coco lO CO o ^^ 






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CO CO O) (M t^ t^ CD 



ooo oo 
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CO iO "^ lO oo 



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CO ^H 



t^ Tt< t^ fM -^ 



rt r-H lO »0 — < rt T 



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t:l 



CQ 



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w 



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= = Q 
P ::=; cc CO c/-> 

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m 









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-aj= S 






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■<5h 

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■QCO 















3CO COCO CO 



394 



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CCOra 
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002 



ffil 

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Q-tS eg; 

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cS^W :i 






CO 0000 



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OO 00 oo 
CO CO CO 



oooS 
cvioqc-1^ 

00 00 00 00 
CO CO CO CO 






395 









6^3 






OOOCZiOOOOO 



H -^COt^ -^ OC 



ooooooooo 



O CD CO lO C<I t^ O t 
»OC<1C^Jt-h^h0005(M 



ooo oo 

pop -* p 

»— * r^ t^ -TtH o 

rt M ^ „ CO 



ooo oo 

O p CO o o 

io«ood -^-^ 

00 Tj^ t^ cj »o 



Q 

CO H 
H « 

s ^ 

S w g -< 
S &H t?; P 

<! O p « 
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(M 



2^ 






3 C3 rt 



rt 03 - 



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COOOOO OOOO CO 



OOOO CO 
CO CO CO 



393 



00^ 



■*IM t^—'>0 



cdOh 



iE:^E5 






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cooooo 
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<ZD '^ CO in Cyt t^ 



■.>o 









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5w 



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± .i»55W J- _ r-m 



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1— i cc:© -— ' '-^ ' 



■ 9 












397 



e E -^z 





BOARD OF 
EDUCATION 
APPROPRIA- 
TION, 




































































CO 
OS 

7 

« 
H 

s 

z 

x 
IS 


Total Amounta 

Expended, Jan. 

1 to Dec. 31. 

1913. 




























CO 






o 

OO 




^"co 
3 C3CO 








$16,735.82 

$190.16 
38.03 
51.13 

27.63 
50.00 
78.88 








CO I>- 

o6 ic 

CO ^ 


o 


CO-* 






05 

7 

g 

CO 

< 
H 
'^, 
H 

a 
< 

Ph 

Q 


Total Amounta 

Estimated, Jan. 

1 to June 30, 

1914. 




















o 

CO 
CO 

o 








o 
p 






s 




11 i 


OOO 

»oioo6 


$10,452.00 

$90.00 
19.00 
43.00 

24.00 
24.60 




ooo 

lOlOp 
96 


o o 

p p 


CO 


g 










OOO 

pop 


$17,536.00 

$150.00 
31.70 
71.70 

40.00 
41.00 




i 


irfujo 


id CO* 

CO CO 

ft 


g 


o 


CO 






g 

■* 
s© 




■B.i 

P.1 


— 


S 














.HJW^*» 




- 


















FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 






\ 
s. 

£ 

< 


1 


Q 

2: 
■< 
o 

« 

« 
o .. 

COPh a 

Hi 

02:;-'^ 


c 
c 

'• & 

' c: 

< 


i. c 
, c 

c c: 
c 

c: 
c 


&a 
m 
o 

o 
o 
-2; 

CO 

< ? 

O 
P5 


c 
c 

£ 

t 
1 

£ 

C 

e 
c 


c 

t 

C 
C t 

p: 

-C 

c 
C 

; c 


c 

I 

1 


ai 

H 
O 

o 
< 

C 
2 


E^ 


1 

C 

c 
> 

1 

£ 

c 

< 


"c 


a 
2; 
<d 
o 

<: 

K 
Q 

« 

2i 

SB: 

§^ 


a 

c 
W 

c 
H 


Manual Training. 

*SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY*, DRAFTING AND 
SCIENTIFIC SUPPLIES 


(a 

*c 
'S 

CU 

J, 

c 


Household Arts. 

*SALARIES AND WAGES: 
EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES 




O 

S 
o 








^ a 
-o o 












1 


X 


C<1 
CC 

oc 


o 
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COCCCQ COCQCO 



400 















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200 oo 



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402 



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00 00 00 CO 
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403 





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OS 

T 

CO 
H 

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Total Amounts 

Expended, Jan. 

1 to Dec. 31, 

1913. 
















o 

CO 










CO 
C5 
§- 


5 
o 












$19,172.07 

1137.74 
27.45 
79.04 

58.86 
61.05 
124.08 








OS t^ 
p CJ 




5< 


CO-H 






s 
s 

H 

H 
2; 

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Q 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 
















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p 




ill 




o ooo oo 

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CD 


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Amounts Estimat- 
ed for Year 1914 
—New Schedules. 


O 
p 

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lO 0":5 W3 CDQO 
CO OO-^C^ Tt*'^ 

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CO 

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CM 


















FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


1 

"cS 

c 
-5 


1 


Q 

<; 
o 

03 
Q 

^h" 

03 
W 

2w 

HOj t' 

<!0 £ 


c 

2 
p 


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c 
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a: 

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s 

C 

o 
< 

CO 

«-^ 
g« 

O 
PQ 


c 
c 

> 

-c 

03 
6. 
C 

03 
t 

£ 

"5 
c 


c 
c 

ec 

2: 
c 

9; 

03 
C 

z 

_c 

c 

c 

i 


3 

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C 

O 
1 

1 


O 

Q 
< 

2 


i 


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C 

s 

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5 

H 


Q 
< 

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03 
« 

03 

&a 
og 

ii 
si 

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o 
1 


Manual Training. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES 


hi 

c 
'c 
'g 

"5 
p 
c 

03 


Household Arts. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES 




o 
W 
1 

c. 
1 














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404 



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405 






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406 



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408 





























































































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CO 




$242.27 
107.38 
65.70 

95.77 
149.22 
147.00 


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S150.60 
36.00 
63.00 

34.20 
40.80 




o 




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pf-H 




.$251.00 
60.00 
105.00 

57.00 
68.00 




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o 
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CO 


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Manual Training. 

*SALARIES AXD WAGES: 

EDUCATIOXAL, STATIOXERY, DRAFTIXG AXD 
SCIEXTIFIC SUPPLIES 


c 


Household Arts. 

*SALARrES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIEXTIFIC SUPPLIES 


w 


t 

c 

■f 

c 

w 

c 
H 


Physical Education. 

*SAL.\RIES AXD WAGES: 

EDUC.\TIOXAL, STATIONERY, DRAFTING ANT) 
SCIEXTIFIC SUPPLIES 


c 

1 


c 
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1 

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WW a 
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BOARD OF ; 
EDUCATION 
APPROPRIA- 
TION. 




























































T 

CO 

« 
5 

XI 

ta 


31-3 CO 

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10 




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FUNCTIONS, ORGANIZATION UNITS AND 
CHARACTER OF EXPENDITURES 
. UNDER 
STANDARD ACCOUNTS. 


1 

3 

C 
■? 

2 
P 


c 
a 




cc 
H 

s 

p 
<: 

cc . 

il 




§ 

m 
> 

i- 

-c 

B 
C3 
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c 
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£: 
J 

c 

1 

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a 
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1 
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1 

f 

1 


P 
<i : 

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p 
< 

< 

p 

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2« 
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sS 

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a 

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M 
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Manual Training. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES 


U 

c 
'c 

. H 

a 

a 

s 

i 
1 


Household Arts. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES 


►J 


< 

% 


"a 


Physical Education. 

♦SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES 


c 
,0 

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.1 

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1 


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Total Amounts 

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30.74 
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1914. 


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Amounts Esti- 
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$123.00 
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44.40 
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Amounts Expend- 
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$607.91 
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Amounts Estimat- 
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$70.00 

44.00 
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$767.50 
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7 

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Total Amounts 

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Amounts Esti- 
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$1,350.00 

1,260.00 

1,235.00 

1,050.00 

775.00 

35.00 


$11,880.00 

$97.00 
23.30 
40.00 

50.00 
26.00 


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Principal's Office. 

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♦SALARIES AND WAGES: 

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EDUCATIONAL, STATIONERY, DRAFTING AND 
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o o o p o o o o o o 
ooooioo'iraiooo 



H 


■^^ »i 




gO) 3 


Ph 


"cfi »- ^ 


w 


H =^'0 


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_toj>Ha2 




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<J <" 1 



0CJ0CD<000(300 






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3 CC CO 10 -^ 



Ci o o> 00 



<:o CD T-H OS t— 



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s; 






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H PJ 






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r/j 






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p; 






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<: 


r> 


Pi 


<^ ^ 




<t1 


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t=5 


it W 






^ 






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Q 

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og 
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cop 

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PO 



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■ o 

;<^ 

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o 

pq 



1 '^ 






Q 

:z 
<: 

a 

< 

Pi 
Q 

i-iPh 
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2^ 

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Q 






Pi 
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CCc2Eh 

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458 



OOO O 00^ 



05 CO CO t^ C 



g <J1 H :c (i. 






Q 
■z 

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o 

'^ 
Pi 
Q 

t^ 
Pi 

•z 

^■-^^ 
JOccES 

M|-qCo 
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oO 

■■so 
= 1 



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■O 



CO S 



-u uiq: 

<^ 4Sq. 
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mZ;; 
PhCQP 

■wo 

— 1-^02 



H 

Pi 

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oga 



<:a WniiS 



5 lO lO Wti »0 



cjcDoocaooiOOCD 
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CD'-'cooot-^coiocsr-c^ 



0C30O00000O 



li-H ^ O Cft OO t 



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T-H C-1 -^ (M ,-1 ^H ^ T 






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459 



BOARD OF 
EDUCATION 
APPROPRIA- 
TION 






















» 












































CO 

OS 
.— 1 

1 

TO 
W 
OJ 
U> 
H 

« 


Total Amounts 

Expended, Jan. 

1 tn Dec. 31, 

1913. 
















00_ 








TO 

O0_ 


o 








-a c3 
a a 
S.Q . 




$20,340.75 

S204.87 
66.25 
78.19 

28.03 
68.93 
41.00 








«o 00 
CO IN 


O 




^ 


■«ti 

s 

i 

H 

CO 

W 

H 
!^ 

Ph 

w 
n 


Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 
















o 

4^ 








o 
p 

TO 


p 









ill 
^1- 


o 

o 


$11,739.00 

$160.80 
38.00 
67.00 

53.40 
43.20 




ooo 
ooo 

^ ino 


o_ o_ 

05 . CO 


o 
p 

TO 


o 
p 

OB 






oo 


Amounts Estimate 
ed for Year 1914 
— New Schedules. 


p 

TO 


$19,686.00 

1258.00 
63.30 
111.70 

89.00 
72.00 




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o 

i 

o" 


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ooo 
■ra.rao 


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i ^ 


1 

o_ 


o 


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s 


O 

o 
>o 






p 





o o 

4 






2 














^^ 




« 


















FUNCTIONS, ORGANIZATION UNITS ANT) 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


I 

> 

M 

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c 

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Q 
?; 

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H 
Ph 

Q 
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W .. 

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PQ 


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1 

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3 


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1 
1 

CC 

c, 

6 
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Si 
Pi 

Q 

Pi 

!^?; 

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is 

ii 

si 

Qca 
PQ 


§ 

1 


. Manual Training. 

•SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES _ 


1 

H 
"a 
c 

1 


Household Arts. 

'SALARIES AND WAGES: 

EDUCATIONAL, STATIONERY, DRAFTING AND 
SCIENTIFIC SUPPLIES . _ _ 


Pm 


1 

H 


Physical Education. 

•SALARIES AND WAGES: 
, EDUCATIONAL, STATIONERY, DR.A.FTING AND 
SCIENTIFIC SUPPT.TKS 






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cA 


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June 
1914. 








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EXPEXDIT 

lER 

ACCOUNTS 








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>^' 






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rt 




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cc 

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ij 

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CHARACTER 

STAXDA 


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J 




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ALARIES a: 
DUCATION 
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SALARIES A 

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APPROP 

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3'-5CO 










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CO 
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Amo 
ded, 
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Amounts 
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IZATION UNIT 
EXPENDITUR 

DER 
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3 


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EDUCATIONAL, STATIONERY, DRAFTING AND 
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EDUCATIONAL, STATIONERY, DRAFTING AND 
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*SALARIES AND WAGES: 

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Total Amounts 

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1914. 











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EDUCATIONAL,STATIONERY,DRAFTINGAND 
SCIENTIFIC SUPPLIES 


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3 
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1 


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♦SALARIES AND WAGES: 

EDUCATIONAL,STATIONERY,DRAFTINGAND 
SCIENTIFIC SUPPLIES 


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♦SALARIES AND WAGES: 

EDUCATIONAL,STATIONERY,DRAFTING AND 
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BOARD OF 
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7 

CO 

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Total Amounts 

Expended, Jan. 

1 to Dee. 31, 

1913. 


















00 








1 


o 
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CO 
CO 
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$19,200.89 

$259.33 
28.70 
71.26 

103.76 
53.75 
163.82 








O 5D 
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Total Amounts 

Estimated, Jan. 

1 to June 30, 

1914. 


















oo 








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a 

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Amounts Esti- 
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June 30, 1914. 


oo 
po 

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$12,169.00 

■ $138.60 
31.00 
58.00 

52.20 
37.80 




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51.70 
96.70 

87.00 
63.00 




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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

UNDER 

STANDARD ACCOUNTS. 


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